Good to see changes announced in the budget regarding the permanent relief for small businesses from business rates, combined with the increase in the overall relief threshold.

Will be interesting to see what this does to the flexible serviced sector. Will there now be a movement away from the all inclusive offer, giving the occupiers the responsibility for any rates liability? Occupiers used to prefer the all inclusive benefits, but I wager the financial advantage of permanent rates relief will make a spot of admin and hassle worthwhile…