Rating bulletin Q1 2024

The 1st of April is always an interesting time for ratepayers and their advisors. You will be receiving or have received new rate demands to cover the period commencing 1st April 2024.

These will set out your liability for the full rate year. It is important to ensure that the demands have been calculated having regard to the correct multiplier, relief (where available) and the calculation of transitional relief.

In some circumstances a supplement may apply, for example, for crossrail within Central London.

In England there is an important change for the calculation of an empty rate liability. The multiplier used to calculate the empty rate charge will be the same multiplier that is used to charge the occupied liability. Up to 31st March 2024 all liabilities are calculated with reference to the large property multiplier of 51.2p.

Set out below in the tables are the multipliers to be used in England, Scotland and Wales from 1st April 2024.

© Cluttons LLP. 2024. This publication is the sole property of Cluttons LLP and must not be copied, reproduced, or transmitted in any form or by any means, either in whole or in part, without the prior written consent of Cluttons LLP. The information contained in this publication has been obtained from sources generally regarded to be reliable. However, no representation is made, or warranty given, in respect of the accuracy of this information. We would like to be informed of any inaccuracies so that we may correct them. Cluttons LLP does not accept any liability in negligence or otherwise for any loss or damage suffered by any party resulting from reliance on this publication. We strongly recommend that you always seek advice and presentation from a suitable qualified professional on any matter.

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Gareth Buckley

National head of rating

Manchester

T +44 (0) 7816 351 237
Gareth Buckley, national head of rating, Cluttons

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