MSHB

Business rates – or non-domestic rates as they are also known – are a tax levied on shops, bars, restaurants, offices and other commercial properties to pay towards Local Council services such as education, social care and waste management, to name a few. Liability for such ‘rates’ initially rests with the property owner, however it is usually passed on to the tenant under a commercial lease.

As we are all aware, the COVID-19 Pandemic triggered a dramatic shift away from traditional office-based working culture. Many had thought (and some had hoped) that once the Pandemic had subsided that "normality" would resume, with a large portion of the working population returning to offices and Town and City Centres being restored to their forme...