Stables and arena “appurtenant” to house

Whilst business properties are subject to nondomestic rates, domestic properties are subject to Council Tax. The definition of domestic property includes living accommodation, together with any property that is “appurtenant to” living accommodation. The Upper Tribunal (Lands Chamber) has considered what is meant by “appurtenant to” in its decision in Corkish (VO) v Bigwood. ...Read More

Office assessment reduced for disturbance

The rating assessment of offices in Berwick Street, London W1, was reduced by the Upper Tribunal (Lands Chamber) on appeal. The decision in HostSoho Limited v Jackson (VO) provides a useful reminder to valuers that valuation for rating, particularly in unusual circumstances, requires the application of common sense, and is not a formula-based process. ...Read More

Rates relief for public lavatories

The Government has introduced a Parliamentary Bill to give relief from non-domestic rates to public lavatories in England and Wales. The Non-Domestic Rating (Public Lavatories) Bill gives effect to a promise made by the Chancellor of the Exchequer in last year’s Budget. ...Read More

More news