Fire insurance in India: the standard products, the claim and what a fire NOC has to do with it
Updated By Flamekite Editorial DeskFacts checked against official sources on
Quick answer
Since 1 April 2021 IRDAI's standard products cover fire and allied perils in India: Bharat Griha Raksha for homes, Bharat Sookshma Udyam Suraksha for businesses with up to Rs 5 crore at risk at one location, and Bharat Laghu Udyam Suraksha for Rs 5 crore to Rs 50 crore. Insurers must offer them and may not change the wording. Larger risks stay on the older Standard Fire and Special Perils policy.
No standard wording we read makes a fire NOC or working fire equipment a condition of the claim. The real risks are a false or incomplete answer at proposal, a changed use you did not report, and a claim that does not match your books. We found no official judgment that lets an insurer refuse a claim only because the NOC was missing.
- Bharat Sookshma Udyam Suraksha line
- Rs 5 crore
- Value at risk at one location; Laghu runs to Rs 50 crore
- The two lines
Free, on WhatsApp. Or a free fire NOC check
Fire insurance in India at a glance
| What | The rule | Source |
|---|---|---|
| The regulator | IRDAI, which sets the standard fire products under section 64ULA(1) of the Insurance Act, 1938 and section 14(2)(i) of the IRDA Act, 1999 | IRDAI guidelines 2021 |
| The guidelines | Two circulars of 4 January 2021: IRDA/NL/GDL/MISC/004/01/2021 (Bharat Griha Raksha) and 005/01/2021 (Bharat Sookshma and Laghu Udyam Suraksha) | IRDAI guidelines 2021 |
| In force | 1 April 2021; mandatory for all new risks and renewals | IRDAI guidelines 2021 |
| What they replaced | The terms, conditions, warranties, add-ons and proposal form of the All India Fire Tariff, 2001, for dwellings and for businesses up to Rs 50 crore | IRDAI guidelines 2021 |
| Wording | No insurer may change any part of the standard documents (clause 3.8) | IRDAI guidelines 2021 |
| Larger risks | Above Rs 50 crore at one location the Standard Fire and Special Perils policy still applies, per the 2020 notification; one 2024 report says the whole fire tariff was de-notified from 1 April 2024 | TaxGuru copynews report |
| The old tariff body | The Tariff Advisory Committee's provisions (sections 64U to 64UL) were omitted by the Insurance Laws (Amendment) Act, 2015 | IRDAI Acts page |
| Fire NOC as a condition | Not stated in the guidelines or in the IFFCO-Tokio Sookshma wording (searched for NOC, licence and fire equipment) | IFFCO-Tokio wording |
| Premium rates | Filed by each insurer under File and Use; not published by IRDAI in the guidelines, and not given here | IRDAI guidelines 2021 |
Fire insurance products compared: Bharat Griha Raksha, Sookshma and Laghu
| Option | Bharat Griha Raksha | Bharat Sookshma Udyam Suraksha | Bharat Laghu Udyam Suraksha | Source |
|---|---|---|---|---|
| Meant for | Home building and home contents | Offices, hotels, shops, industrial and manufacturing risks, and outside-compound utilities, storage and tank farms | The same risks as Sookshma, at a higher value | IRDAI guidelines 2021 |
| Value at risk at one location | No limit set by value | Not above Rs 5 crore | Above Rs 5 crore, up to Rs 50 crore | IRDAI guidelines 2021 |
| Longest policy | 10 years | 12 months | 12 months | IRDAI guidelines 2021 |
| Basis of sum insured | Reinstatement or replacement value only | Reinstatement value for buildings, plant and furniture; stock by landed, input or manufacturing cost | The same as Sookshma | IRDAI guidelines 2021 |
| In-built covers | Loss of rent and rent for alternative accommodation; terrorism | 8 in-built covers, including a stock floater; terrorism | 7 in-built covers, no stock floater; terrorism | IRDAI guidelines 2021 |
| Standard add-ons | 2 optional covers: valuable contents, personal accident (Rs 5 lakh per person) | Declaration policy for stocks | Declaration policy and floater cover | IRDAI guidelines 2021 |
| Innovative add-ons | Allowed; premium not above 50% of the base premium | Allowed; premium not above 50% of the base premium | Allowed; premium not above 50% of the base premium | IRDAI guidelines 2021 |
How to insure a building or business against fire in India
Add up the value at risk at each location
Buildings, fittings, plant, machinery, stock and every other asset you have an insurable interest in, at one location. Up to Rs 5 crore points to Bharat Sookshma Udyam Suraksha; above Rs 5 crore and up to Rs 50 crore to Bharat Laghu Udyam Suraksha. Homes use Bharat Griha Raksha.
Set the sum insured on the right basis
Buildings, plant and furniture on reinstatement value, never market value. For a home, the building sum insured cannot be lower than the insurer's cost of construction per unit carpet area multiplied by your carpet area.
Answer the proposal form completely
The wording makes the insurer's promise to pay depend on the truth of what you declared. Say what your premises are used for, what processes run there and what fire protection you have.
Read the compulsory excess and the exclusions
The excess shown in the standard wording cannot be raised by the insurer. In the IFFCO-Tokio Sookshma wording it is Rs 5,000 for each loss; read your own schedule.
Report any change in use during the year
A change in the nature of the business or its processes, a letting, a change of use, or premises left empty for over 30 days must be reported at once under the standard wording.
After a fire, give notice and report to the fire brigade
Tell the insurer immediately, report to the local fire brigade and the police, take reasonable steps to stop further loss, and leave damaged items alone until the surveyor has inspected.
Keep the fire papers with the policy file
The fire NOC, audit certificates and maintenance records do not decide the claim under the wording we read, but they answer any question about your declarations and your care of the premises.
Fire insurance rules in India, dated: 2007 to 2024
From free pricing to standard wordings, with the two dates that are reported but not yet read in the Gazette marked.
1 January 2007
Fire premium rates were freed from the tariff, as reported by a law-firm article of 2008. The wordings stayed tariffed. Mondaq 2008news report
26 March 2008
IRDA extended the tariff wordings "until further orders", with no new end date, according to the same article. Mondaq 2008news report
26 December 2014
The date from which the Insurance Laws (Amendment) Act, 2015 is deemed in force (the Ordinance date). The Act received assent on 20 March 2015. IRDAI Acts page
28 December 2020
IRDAI notification F.No. IRDAI/Non-Life Insurance/5/171/2020 under section 64ULA(1) de-notifies the All India Fire Tariff, 2001 for dwellings and for businesses up to Rs 50 crore, from 1 April 2021. TaxGuru copynews report
4 January 2021
IRDAI issues the two guidelines creating Bharat Griha Raksha, Bharat Sookshma Udyam Suraksha and Bharat Laghu Udyam Suraksha. IRDAI guidelines 2021
1 April 2021
The three products become mandatory for new risks and renewals. IRDAI guidelines 2021
20 March 2024
A notification of this date, reported by a law-firm article, de-notifies the remaining tariffs including the All India Fire Tariff, from 1 April 2024. The notification itself was not read. Mondaq 2024news report
Tariff Advisory Committee and fire insurance: what the 2015 Act ended
The Tariff Advisory Committee that once set fire rates and wordings no longer exists in law, but its terms survived until IRDAI replaced them.
The Insurance Laws (Amendment) Act, 2015 (No. 5 of 2015) omitted sections 64U and 64UA to 64UL of the Insurance Act, 1938, the sections that created the Tariff Advisory Committee. The Act is deemed in force from 26 December 2014. It also inserted section 64ULA, which kept the rates, advantages, terms and conditions the Committee had notified in force, binding on all insurers, until IRDAI de-notified them by Gazette notification.
That saving is why the old fire tariff lasted into the 2020s. IRDAI used section 64ULA(1) on 28 December 2020 to de-notify the tariff wording for dwellings and for businesses up to Rs 50 crore, and the standard Bharat products took their place from 1 April 2021. The 2015 Act also substituted section 64UM, which still requires a licensed surveyor's assessment before an insurer settles a claim of Rs 20,000 or more, as the Supreme Court recalled in 2026.
For the reader this means two things. Fire premium rates are the insurer's own, filed under IRDAI's product rules, not a tariff table. And the fire protection discounts of the old tariff, if any survive for the largest risks, are not published in anything we could read.
Bharat Sookshma Udyam Suraksha and Laghu: the Rs 5 crore and Rs 50 crore lines
The two business products split on value at risk at one location, and the wording sets the figures that matter at a claim.
Rs 5 crore
Highest value at risk at one location for Bharat Sookshma Udyam Suraksha, across all insurable assets at the start of cover. IRDAI guidelines 2021
Rs 50 crore
Highest value at risk at one location for Bharat Laghu Udyam Suraksha. Above it, the Standard Fire and Special Perils policy applies. IRDAI guidelines 2021
12 months
Longest term of either business policy; a short-period policy cannot be extended and must be replaced by an annual one. IRDAI guidelines 2021
15 %
Underinsurance waived in the IFFCO-Tokio Sookshma wording: below 85% of the value of the insurable assets, you bear a proportionate share of the loss. IFFCO-Tokio wording
30 days
A factory or utility idle for 30 days or more with no manufacturing or storage is a "silent risk" under the guidelines; premises empty over 30 days must be reported. IRDAI guidelines 2021
Rs 5,000
Excess for each loss in the IFFCO-Tokio Sookshma wording. The Laghu excess was not read. IFFCO-Tokio wording
Standard fire and special perils policy: which risk goes to which cover
The Standard Fire and Special Perils (SFSP) policy was the single tariff cover for every fire risk. Today it is the cover of larger risks and a base for customised programmes.
| Risk | Cover | Wording | |
|---|---|---|---|
| A home, any sum insured IRDAI guidelines 2021 | Bharat Griha Raksha | Standard wording; insurers prefix their name; no change allowed | |
| Shop, office, hotel or small factory with up to Rs 5 crore at risk IRDAI guidelines 2021 | Bharat Sookshma Udyam Suraksha | Standard wording, 8 in-built covers | |
| Business with Rs 5 crore to Rs 50 crore at risk IRDAI guidelines 2021 | Bharat Laghu Udyam Suraksha | Standard wording, 7 in-built covers | |
| Business above Rs 50 crore at one location SBI General SFSP | Standard Fire and Special Perils policy | Insurer's filed wording (example UIN IRDAN144RP0008V04201112); still under the old tariff on the 2020 notification; 2024 report says de-notified | |
| SFSP perils named in one insurer's prospectus SBI General SFSP | Fire, lightning, explosion or implosion, aircraft damage, riot, strike and malicious damage, storm, cyclone, flood and inundation, impact, subsidence and landslide, missile testing, sprinkler leakage, bush fire | Optional on extra premium: debris removal, earthquake, terrorism, loss of rent and others |
The SFSP prospectus is one insurer's summary, read on 26 October 2026; the policy wording for risks above Rs 50 crore was not read, so any warranties in it are not confirmed.
Fire insurance policy for a factory: duties the standard wording puts on you
In the IFFCO-Tokio Bharat Sookshma wording, clause G lists your obligations. Other insurers use the same standard text, so they should match, but check yours.
Do
- Make true and full disclosure at proposal, even of facts the insurer did not ask about; the promise to pay is conditional on the truth of your statements. IFFCO-Tokio wording
- Tell the insurer at once if you change the nature of the business or its processes, let out the premises, change their use, or leave them empty for over 30 days. IFFCO-Tokio wording
- Give notice of a loss immediately, and report a fire to the local authority's fire brigade and the police. IFFCO-Tokio wording
- Take all reasonable steps to prevent further loss, and let the surveyor inspect and photograph the premises before you clear debris or repair. IFFCO-Tokio wording
- Keep stock records, invoices and books that match the claim; the Supreme Court restored a repudiation in 2026 where they did not. Supreme Court, Hemkund
Don’t
- Do not give a false or inflated claim or false documents: the wording lets the insurer refuse the claim, cancel the policy and keep the premium. IFFCO-Tokio wording
- Do not leave premises occupied by unauthorised persons, or unoccupied without your security procedures in force. IFFCO-Tokio wording
- Do not sell or dispose of damaged items, or wash or clear them, before the insurer has inspected, except in urgent need. IFFCO-Tokio wording
- Do not split the sum insured of one property across several policies for different periods to get deferred premium instalments. IRDAI guidelines 2021
Is a fire NOC required for a fire insurance claim?
No clause in the IRDAI guidelines or the wording we read makes a fire NOC a condition of the claim. What matters is what you declared and what changed.
If You have no fire NOC and the proposal form did not ask about it.
The standard wording we read has no clause on a NOC, and the insurer cannot alter the wording. Nothing in it lets the insurer refuse for the missing NOC alone. A different ground, such as a false declaration, would have to be shown. IFFCO-Tokio wording
If You declared a valid NOC or working fire systems and they were not there.
This is the risk: a misstatement or non-disclosure of a material fact. The wording lets the insurer reject a renewal or cancel on misrepresentation, non-disclosure of a material fact or fraud, and refuse a claim supported by a false statement. IFFCO-Tokio wording
If Your NOC lapsed or your systems were not maintained, and you declared nothing wrong.
The wording names no duty to keep a NOC current or to maintain fire equipment. The insurer may still argue the risk changed or the loss was your wilful act; the Supreme Court has held that an insurer cannot add grounds beyond those in its repudiation letter. Supreme Court, 2023 INSC 1022
If Your cover is the older SFSP policy above Rs 50 crore.
Its wording was not read here. Policies for large industrial risks may carry warranties on fire protection. Read your own schedule and have the insurer confirm any warranty in writing. SBI General SFSP
If A state law makes the NOC compulsory for your building.
Running without it is an offence under that state's fire law whatever the policy says, with its own penalties. See the NOC and penalties pages; the policy does not cure it. Fire NOC guide
Fire insurance claim refused or cut: 6 grounds and the answer
The grounds an insurer can put in a repudiation letter, from the standard wording and the Supreme Court's recent judgments.
If False declaration or manipulated books in support of the claim.
In Hemkund Duplex (2026) the Supreme Court set aside Rs 2.40 crore awarded by the NCDRC and upheld the repudiation, on breach of policy conditions 6 and 8 and false stock records. Supreme Court, Hemkund
If Late notice or late report to the fire brigade.
Give notice forthwith and file the claim within the time the policy sets (15 days in the policy in Hemkund). The fire brigade's own report was part of the insurer's case there. Supreme Court, Hemkund
If Underinsurance.
Below 85% of the value of the assets, the IFFCO-Tokio Sookshma wording reduces the claim in proportion. Insure on reinstatement value and update it each year. IFFCO-Tokio wording
If Change in use or process not reported.
Report changes immediately; the wording lists the changes it wants told at once. An insurer that relies on a change must say so in its repudiation letter, because the Court held it to that letter. Supreme Court, 2023 INSC 1022
If A surveyor's report that cuts the claim.
The report is required for claims of Rs 20,000 or more under section 64UM(2) but is neither sacrosanct nor binding on you or the insurer. The Commission must still identify a specific deficiency before it sets the report aside. Supreme Court, Hemkund
If New grounds raised only at the hearing.
In Mudit Roadways (2023 INSC 1022) the Supreme Court read the repudiation letter as fixing the insurer's grounds; extra reasoning raised later was not allowed. Supreme Court, 2023 INSC 1022
Fire insurance judgments of the Supreme Court read for this page: 2
Both are official judgments of the Supreme Court. Neither turns on a fire NOC.
21 September 2026
New India Assurance v. Hemkund Duplex and Board, 2026 INSC 1023
A paper-board maker claimed for a fire of 7 May 2009; the insurer repudiated on 28 June 2010. The NCDRC awarded Rs 2.40 crore on 19 November 2024. The Supreme Court set it aside, finding false declarations, record manipulation and breach of conditions 6 and 8, and held a surveyor's report may not be brushed aside without a specific deficiency. Supreme Court, Hemkund
24 November 2023
New India Assurance v. Mudit Roadways, 2023 INSC 1022
A warehouse fire at Uran, Raigad, on 14 March 2018, insured under a Standard Fire and Special Perils policy. The Court found the burnt site was within the insured premises and that an insurer cannot add reasoning beyond its repudiation letter. The judgment PDF was read in part. Supreme Court, 2023 INSC 1022
Documenting fire protection for your insurer: 5 stops
No rule obliges the insurer to give a discount, but a documented system helps you answer the proposal truthfully and the surveyor quickly.
Hold the fire NOC and its renewal date
Keep the certificate and the renewal date for your state. Use the renewal tool to track it; the NOC is the state's requirement, not the policy's.
Keep the latest fire audit report
A third-party fire audit lists the systems that exist and work, which is the answer a proposal form or surveyor asks for.
Keep the AMC and service records
Sprinkler, hydrant, alarm and extinguisher service reports show the care you took. Sprinkler leakage is itself a covered peril in the SFSP prospectus.
Photograph the premises each year
Dated photographs of stock layout, exits and equipment help at a claim and settle any dispute about what was there.
Ask the insurer in writing
Ask whether a fire protection credit applies and on what proof. The guidelines contain no fire protection discount, so any credit is the insurer's own filed term.
Fire insurance and fire NOC myths, checked
You may have read
An insurer must refuse a fire claim if you have no fire NOC.
Myth
What the sources say
Nothing in the IRDAI guidelines or the wording we read says so. A false declaration about the NOC or fire systems is a different and real ground. IFFCO-Tokio wording
You may have read
The Tariff Advisory Committee still sets fire rates.
Myth
What the sources say
Its sections were omitted by the Insurance Laws (Amendment) Act, 2015; its terms survived only until IRDAI de-notified them, in stages from 1 April 2021. IRDAI Acts page
You may have read
Each insurer writes its own fire policy for homes and small businesses.
Myth
What the sources say
Since 1 April 2021 the wording is IRDAI's, and no insurer may change any part of it. IRDAI guidelines 2021
You may have read
Bharat Sookshma Udyam Suraksha covers any business up to Rs 5 crore premium.
Myth
What the sources say
The Rs 5 crore is the total value at risk at one location, not a premium or a sum insured by item. IRDAI guidelines 2021
You may have read
A surveyor's figure is the final claim.
Myth
What the sources say
The Supreme Court holds it is not sacrosanct or binding on insurer or insured, though it needs a specific reason to be set aside. Supreme Court, Hemkund
Fire insurance worked through: 4 buildings
Flamekite’s working from the official rules; no government publishes this figure.
Flamekite's reading of IRDAI's thresholds for 4 example buildings. The buildings are illustrations; the lines are the guidelines'.
Case 1
A flat of 90 m² carpet area
A home owner wants cover for the building and contents.
What applies Bharat Griha Raksha. The building sum insured cannot be below the insurer's cost per unit carpet area times 90 m², and contents default to 20% of it, up to Rs 10 lakh. IRDAI guidelines 2021
Case 2
A garment shop with stock of Rs 3 crore
Value at risk at one location, with fittings, Rs 3.6 crore.
What applies Bharat Sookshma Udyam Suraksha, as the total is under Rs 5 crore. Buildings and fittings on reinstatement value; stock by cost. IRDAI guidelines 2021
Case 3
A warehouse worth Rs 12 crore with goods
Total value at risk Rs 12 crore at one site.
What applies Bharat Laghu Udyam Suraksha. If the value grows past Rs 50 crore during the year, cover continues to expiry and the larger cover applies at renewal. IRDAI guidelines 2021
Case 4
A plant with Rs 80 crore at risk
Manufacturing unit, one location.
What applies Above the Rs 50 crore line, so the SFSP or a tailored policy. Its warranties were not read here; ask for the wording before you sign. TaxGuru copynews report
What we could not confirm about fire insurance
Gaps, left open rather than guessed.
- No official judgment, IRDAI order or ombudsman award was found that lets an insurer refuse or cut a fire claim only because the fire NOC was missing or fire systems were poorly maintained.
- The IRDAI standard proposal form (Annexures to the guidelines) was not read, so what it asks about NOC, alarms and sprinklers is not confirmed.
- The Bharat Laghu Udyam Suraksha and Bharat Griha Raksha policy wordings were not read; only the Sookshma wording of one insurer was.
- The SFSP policy wording for risks above Rs 50 crore, and the All India Fire Tariff 2001 text on fire protection discounts, were not read. Whether any such discount survives is not published in what we read.
- The 20 March 2024 notification was not read; whether it de-notified the tariff for risks above Rs 50 crore is reported by one article only. Mondaq 2024news report
- The 12 May 2021 circular number IRDA/F&I/MISC/CIR/134/05/2021 found in earlier Flamekite notes was not found. The guidelines read here are the two of 4 January 2021. IRDAI guidelines 2021
Questions about fire insurance in India
What is the best fire insurance policy in India?
- No policy is best for all. Homes use Bharat Griha Raksha; businesses with up to Rs 5 crore at one location use Bharat Sookshma Udyam Suraksha; Rs 5 crore to Rs 50 crore, Bharat Laghu Udyam Suraksha. Above that, the Standard Fire and Special Perils policy or a tailored cover applies.
What is Bharat Sookshma Udyam Suraksha?
- A standard IRDAI fire and allied perils policy for offices, hotels, shops and industrial risks with total value at risk of up to Rs 5 crore at one location. It runs up to 12 months, has 8 in-built covers and cannot have its wording changed by the insurer.
What is the standard fire and special perils policy?
- The older all-risks-by-name fire cover under the All India Fire Tariff, 2001. It names perils such as fire, lightning, explosion, storm, flood, riot and impact. It is now mainly used for risks above Rs 50 crore.
Is a fire NOC required for a fire insurance claim?
- Not under the IRDAI guidelines or the standard wording we read. A false statement about the NOC or fire systems can still cost you the claim. We found no official judgment that makes a missing NOC a ground by itself.
Can an insurer reject a fire claim if the fire systems were not maintained?
- The standard wording we read names no duty to maintain fire equipment. The insurer must state its grounds in the repudiation letter and cannot add others later. Unreported change, underinsurance and false records are the grounds seen in court.
Do I get a discount on fire insurance for sprinklers or a fire audit?
- The IRDAI guidelines contain no fire protection discount. Any credit is the insurer's own filed term, so ask in writing and give the audit and AMC records as proof.
What happened to the Tariff Advisory Committee?
- Sections 64U to 64UL of the Insurance Act were omitted by the Insurance Laws (Amendment) Act, 2015. Its terms stayed binding under section 64ULA until IRDAI de-notified them.
How long does a Bharat Griha Raksha policy run?
- Up to 10 years. For a long-term policy the building sum insured rises 10% a year of the base, to at most 100% extra without added premium.
Keep reading
- Fire safety normsThe central rules and codes behind a fire NOC.
- Fire NOCWho needs a fire NOC in each state, and how it is issued.
- Fire NOC for factoriesThe factory fire route and systems by hazard class.
- Fire auditThe audit report that documents your systems for a surveyor or insurer.
- Fire AMCAnnual maintenance of sprinklers, hydrants and alarms, with service records.
- Free fire NOC checkCheck whether your building crosses its state's fire NOC line.
- Fire NOC renewal dateWork out when your fire NOC must be renewed.
Free tools for this
Keep exploring
More in Fire safety norms (India)
Sources
Each source was opened and read on the date shown. How Flamekite checks its sources
- Insurance Regulatory and Development Authority of India: Guidelines for Standard Products for Fire and Allied Perils: Bharat Griha Raksha, Bharat Sookshma Udyam Suraksha and Bharat Laghu Udyam Suraksha (Ref. IRDA/NL/GDL/MISC/004/01/2021 and 005/01/2021, 4 January 2021) (opens in a new tab)
- IFFCO-Tokio General Insurance Company Limited (filed policy wording): Policy Wording, Bharat Sookshma Udyam Suraksha, UIN IRDAN106RP0002V03202021 (36 pages) (opens in a new tab)
- SBI General Insurance Company Limited (filed prospectus): Prospectus, Standard Fire and Special Perils Policy, UIN IRDAN144RP0008V04201112 (opens in a new tab)
- Insurance Regulatory and Development Authority of India (Acts page): The Insurance Laws (Amendment) Act, 2015 (No. 5 of 2015), sections 80 to 82 (opens in a new tab)
- Supreme Court of India: New India Assurance Company Ltd v. Hemkund Duplex and Board Pvt. Ltd., 2026 INSC 1023, Civil Appeal No. 7221 of 2025, judgment of 21 September 2026 (opens in a new tab)
- Supreme Court of India: New India Assurance Co. Ltd v. Mudit Roadways, 2023 INSC 1022, judgment of 24 November 2023 (the case name is from a law report; the PDF text was read in part) (opens in a new tab)
Show all 9 sourcesShow fewer
- TaxGuru (copy of IRDAI notification F.No. IRDAI/Non-Life Insurance/5/171/2020, 28 December 2020): IRDAI de-notification of the India Fire Tariff (AIFT) 2001 for certain risks (opens in a new tab)
- Mondaq (law-firm article): Denotification of Tariffs: IRDAI notification of 20 March 2024, effective 1 April 2024 (opens in a new tab)
- Mondaq (Tuli & Co, 6 May 2008): De-tariffication: rates freed from 1 January 2007, wordings tariffed until further orders (opens in a new tab)