Where a new build house is used as a show home to illustrate other houses for sale within the development, it is chargeable for business rates.
In this case our client had a residential property that was charged business rates. Due to the nature of the business, we were able to show that the hereditament should be granted a 50% relief on their rates payable for the 2022/2023 year because it was being used for the purchase of property by visiting members of the public.
