 In England, the rating list that came into force on 1 April 2005 featured a new relief designed to benefit small businesses.The Local Government Act 2003 introduced a small business relief, initially set at 50% for properties with a rateable value of below £6,000, which is reduced by 1% for each £120 over £6,000 (effectively a sliding scale from 50% at £6,000 to 0% at £12,000), where the ratepayer has