Mezzanine floor and rates

james08

New Member
May 9, 2025
1
0
I rent a unit 2500sqft in north liverpool that has rates relief on it now im looking at possibly building a mezzanine floor.

I have a self made spray booth thats 364sqft which i use the roof of to store parts/panels etc with access by ladder. The mezzanine floor im thinking of would be built on the side of the booth and be similar size 350/400sqft

It would be built with a wooden frame and some boards as a floor so nothing fancy just basic space for some shelves to be put up out the way

Would this be something that would make the unit lose full relief on the rates?
 

AmazonGeek

Business Member
  • Business Listing
    Sep 19, 2022
    321
    179
    Lancashire
    www.salesgeek.co.uk
    From memory (don't hold me to this and you will want confirmation from someone else) mezzanines don't affect business rates if they are temporary and used for storage. It could be different if permanent and used for offices but in your case I think it would be seen as a temporary storage fixture. At least that is the way it was a few years ago when I had a unit and put one in. But please get confirmation from someone who really knows though. You don't want to suddenly get a big bill in a few years!
     
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    I understood that mezzanines, if free standing (i.e. not connected/tied to walls), do not affect rates/valuation.
     
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    eteb3

    Free Member
  • Jul 18, 2019
    1,552
    350
    There’s no hard and fast rule afaik. The test is whether the heredidament (the unit of land) has been increased in value for the hypothetical lease at arms length.

    What you describe sounds pretty rough and ready, the sort of thing you’ll have to take down at the end of the lease so as to give LL vacant possession. Therefore it’s not part of the hereditament, therefore it can’t affect the ratable value.

    On the other hand, if the mezzanine is really a permanent increase in floor area of the let unit - such that you’ll leave it in place when you go, and LL will be pleased to get back a more valuable unit than he parted with - then it’s part of the rating decision.
     
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