The Valuation Office has published technical guidance on how properties used for disabled persons qualify for business rates exemptions. The manual sets out the criteria and conditions that must be met for non-domestic properties to receive relief from business rates on the basis of their use by or for disabled individuals. This forms part of the comprehensive rating valuation manual that governs how local authorities assess and value business properties across England for tax purposes.
Source: HMRC (GOV.UK) – Read the original