NEWS

Restrictions on business rates appeals become law

The Rating (Coronavirus) and Directors Disqualification (Dissolved Companies) Act 2021 received the Royal Assent on 15 December 2021. The non-domestic rating section of this Act is enacted to provide that matters attributable to coronavirus that may not be taken account of in determining rateable values for the current rating lists. The purpose of the Act is effectively to quash appeals made against current rateable values for the effects of the COVID-19 pandemic, and the restrictions associated with the pandemic. The non-domestic rating section of the Act relates to both England and Wales and has retrospective, as well as current, effect. ...Read More

Completion Notices found invalid

The Upper Tribunal (Lands Chamber) has found that Completion Notices, served by a local authority to deem a property complete for the purposes of charging empty rates, were invalid in circumstances where the completion date set by the notices was before the date of service of the notice. Because the effect of the notice was to create a liability for tax on a counter-factual basis, this required strict compliance with the regulations, rather than simply “substantial compliance”. This decision will be of interest to local authorities, who serve completion notices, and to the owners of ne, unoccupied, buildings, on whom these notices are served. ...Read More

Consultation on proposed business rates changes

The Department for Levelling Up Housing and Communities and HM Treasury have issued a “technical consultation” which sets out how the government intends to give effect to measures arising from the business rates review, the conclusions of which were reported at the Autumn 2021 Budget. The technical consultation covers measures designed to enable more frequent revaluations, together with proposed measures for new rates relief, firstly, for property “improvements” and secondly for investment in green plant and machinery. The changes proposed in the consultation will place significant new burdens on ratepayers, by way of requirements to report changes to properties or to property tenure, and will also impose new restrictions on ratepayer’s rights of appeal. The consultation package contains some measures that will be welcome to ratepayers, but also many that will not. ...Read More

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