If you didn’t minus Kqr I think you would be giving too much relief because you have already discounted the converted floorspace when making the calculation in Part 5. In Part 5 (c) it describes Kr as “will be chargeable at rate R” as well even though it is being minus’d in the formula. Example: Proposal for C3 development 400sqm new build and 200sqm conversion in lawful use. Social Housing comprises 100sqm of the new build and 50sqm of the conversion. Rate £30 No demolition Chargeable floor area before relief: (Gr total proposed floorspace –Kr conversion) 600sqm – 200 sqm = 400sqm Charge = 400*30 = £12,000 Relief (Qr total proposed floorspace relief – Kqr relief conversion) 150sqm – 50sqm = 100sqm Relief = 100*30 = £3,000 Final charge = 12,000 – 3,000 = £9,000 But if I hadn’t minus’d Kqr I would be giving a relief based on 150sqm – but 50sqm of that was already taken off the charge because it was also within the 200sqm (Kr) We haven't got to the point of awarding any relief yet...
