Proposals to alter 2010 rating lists were made out of time

The Upper Tribunal (Lands Chamber) has considered proposals made following the coming into force of the Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018 and the amended regulations which followed it. The Act was intended to reverse the effects of the decision of the UK Supreme Court in Woolway (VO) v Mazars LLP [2015] and allow units of property that were contiguous and were occupied together to be merged to form a single hereditament for rating purposes. The regulations introduced following the coming into force of the Act allowed proposals to be made to alter the 2010 rating lists, which would otherwise have been out of time. The question before the Tribunal was whether the proposals made in these cases came within that category.

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No reinstatement of rateable value following works of alteration

The Upper Tribunal (Lands Chamber) has dismissed an appeal by the Valuation Officer against a refusal by the Valuation Tribunal for England to delete the assessment of a warehouse property for a temporary period only, during works of alteration. The Upper Tribunal found that the Valuation Tribunal for England had been correct to refuse to exercise a discretionary power to make an order which would result in the rating list being significantly inaccurate, when it had been within the power of the Valuation Officer to enter an accurate valuation and he had failed to do so within the period allowed. ...Read More

Rating revaluation in Scotland postponed to 2023

The Scottish Government has published its “Programme for Scotland 2020-2021” which includes an announcement that the rating revaluation that was due to take effect in Scotland from 1 April 2022 has been postponed to 1 April 2023, and will be based on property values at 1 April 2022. The Scottish Government’s move realigns the revaluation date in Scotland with those in England and Wales, but bases its valuations on property values at 1 April 2022, rather than on 1 April 2021 as in England and Wales. ...Read More

Rating revaluation in Wales postponed to 2023

The Minister for Finance in the Welsh Assembly Government, Rebecca Evans MS, has announced that the rating revaluation that was proposed to come into force in Wales on 1 April 2021, has been postponed. The revaluation will, instead, come into force on 1 April 2023 and will to be based on rental values at 1 April 2021. The Minister’s statement says that “postponing the revaluation to 2023 will mean that the rateable values on which rates bills are based will better reflect the impact of COVID-19". The move mirrors a similar change in England, announced in the Spring Budget. ...Read More

No compulsory winding up of rates avoidance companies

The Court of Appeal has dismissed appeals by the Secretary of State for Business Energy and Industrial Strategy seeking the compulsory winding up, on public interest grounds, of companies operating schemes designed to avoid business rates. The appeals are the latest in an extensive line of cases in which central and local government have sought to defeat business rates avoidance schemes. In these latest cases the Court of Appeal found that there was no public interest that justified the compulsory winding up of the companies operating these schemes. ...Read More