The Upper Tribunal (Lands Chamber) has considered the valuation for rating purposes of a bingo hall which had been reduced in size. The Tribunal found that, because the original valuation was based on the receipts generated by the property, a change in floor area would not result in a change in valuation, unless it could be shown that the receipts at the valuation date would also have altered as a result of the change to the property. The ratepayer had not shown any such reason and its appeal was dismissed. ...Read More

The decision of the Upper Tribunal (Lands Chamber) in Interoute Vtesse Ltd (formerly Vtesse Networks Ltd) v Gidman (VO) concerns the valuation for rating of an unusual type of property, an electronic communications network, but sets out some important general principles regarding valuation methodology and the application of European Union law to business rates. ...Read More

The Communities Secretary, Rt Hon Robert Jenrick MP, has announced that the rating revaluation that was proposed to come into force on 1 April 2021, has been postponed. The legislation to bring forward the date of the revaluation from 2022 to 2021 is to be withdrawn. ...Read More

The Upper Tribunal (Lands Chamber) has considered the valuation of tenant’s alterations in its decision in The Appeal of Jackson (VO). In this case, it found that the installation of an internal staircase linking two floors in a multi-let office building was “value-neutral”, that is to say it neither increased nor decreased the value of the whole property. But the Tribunal warned that this is an area of valuation where each case has to be considered on its own merits. ...Read More

The Government has announced a further extension to its scheme of Covid-19 business rates reliefs, first announced in the Budget on 11 March, and successively extended since then as the impact of the virus outbreak has widened. The latest extension includes in the 100% rates holiday further properties that are required to close following the Prime Minister’s statement on 23 March, and includes estate agencies, letting agencies and bingo halls. ...Read More