4. Cancellation of certain backdated rates liabilities
What type of backdated rates liability can be cancelled?
Through the Localism Act 2011, the Government has the power to allow for the cancellation of certain backdated rates bills that accrued on the 2005 rating list only.
This affects some businesses that were affected by unexpected and significant backdated rates where their property was split from another property for rating purposes.
Information on the type of backdated rates liability that can be cancelled is available with Business Rates Information Letter (BRIL) 3/2011 on the Communities and Local Government website. As well as the BRIL 3/2011, please see the draft guidance note under 'Related publications' at the bottom of the Communities and Local Government web page.
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