The Government has published a consultation paper seeking views on new regulations that are intended to grant rates relief to new fibre optic telecommunications networks installed after 1 April 2017. This relief was announced by the Chancellor in the 2017 Budget and will offer 100% relief for a five year period from 1 April 2017. The aim is simple, to encourage investment in new fibre optic networks, but the consultation and the draft regulations show how complex and convoluted are the exemptions and reliefs from business rates. ...Read More

Scottish Government has published the Report of the Barclay Review of Non-Domestic Rates in Scotland. The review group was chaired by Ken Barclay, former Chairman of RBS, and spent over a year taking evidence from ratepayers, local authorities and others. Its report makes thirty recommendations, designed to enhance and reform the non-domestic rating system in Scotland. If accepted by Scottish Government some of these reforms could come into effect immediately, whilst others would require new legislation to enable them to be implemented. ...Read More

The Upper Tribunal (Lands Chamber) has determined a dispute regarding the rateable value of a large office complex in York, occupied by the city Council. The Tribunal's judgment will be of interest to valuers dealing with large or unusual office properties. ...Read More

The Court of Appeal has issued a decision on service of documents that will affect owners of new buildings and billing authorities seeking to bring new buildings into the rating list. The Court's decision in UKI (Kingsway) Limited v Westminster City Council overturned the decision of the Upper Tribunal (Lands Chamber) and sets out important rules governing the service of Completion Notices, which are used to bring unoccupied new buildings in assessment for business rates. ...Read More

The Upper Tribunal (Lands Chamber) has determined the rating assessments of the buildings on three different museum sites in York. The decision of the Tribunal in Hughes (VO) v York Museums and Galley Trust (2017) UKUT 0020 (LC) is an important one for other museums and for those dealing with the valuation for rating of historic properties. ...Read More