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The new RV’s that will come into effect from 1 April 2017 follow a period of rental growth, particularly in London and the South East.

County councils, district councils and the Greater London Authority all have a right to levy a Business Rates Supplement to fund projects that will improve the economic development of their area. To help fund the Crossrail project a 2p levy is added to the multiplier rate for all businesses with a RV greater than £55,000.The new business rates in England, Scotland and Wales will be based on valuations as at 1 April 2015 and will come into effect from 1 April 2017.Some tenants may face a hike in their annual business rates while others may benefit, and it has therefore been important for us to assess the implications from a fund management perspective.On 1 April 2017, the next business rates revaluation for non-domestic properties in England, Scotland and Wales will take effect, based on a property’s rental value.Some tenants may face a hike in their annual business rate if the property they occupy has experienced an increase in rental value.

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