Assessment of Racing Stables reduced

The Upper Tribunal (Lands Chamber) has determined an appeal relating to the valuation, for rating purposes, of racing stables in Wiltshire. Whilst the subject matter of the appeal is of a specialist nature, some of the Tribunal’s conclusions regarding analysis and treatment of rental evidence are of wider significance.

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Nominal assessment for museums confirmed

The Upper Tribunal (Lands Chamber) has considered another appeal in respect of the valuation for rating purposes of museum properties. This is a matter that has been before the Upper Tribunal at least twice in recent years. The latest appeal by the Valuation Office Agency sought to introduce the concept of the socio-economic value of properties of this type. Despite extensive evidence showing that these types of property have a socio-economic value, the Tribunal concluded that such value accrues to the wider community, rather than specifically to the property concerned, and, in any event, there was no means to show that such value translated into a willingness to pay rent for the property. The Valuation Officer’s appeal was dismissed ...Read More

Valuation of large retail unit

The Upper Tribunal (Lands Chamber) has considered an appeal in respect of a former Marks & Spencer store in Kidderminster. The Tribunal’s decision looks at the selection of evidence and at rental analysis in the current, difficult, market conditions for large retail stores. The determination of the Upper Tribunal represented a substantial reduction in the rating assessment of the appeal property. ...Read More

Assessment of car park reduced

The decision of the Upper Tribunal (Lands Chamber) in BNPPDS Limited v Ricketts (VO) gives important guidance on the valuation for rating purposes of properties valued on the receipts and expenditure basis. The case concerned a car park at Putney Exchange shopping centre, but the guidance given by the Upper Tribunal has wider significance. ...Read More

New Non-Domestic Rating Lists 2023

The current non-domestic rating lists have been in force since 1 April 2017 but will be replaced by new rating lists from 1 April 2023. In England, appeals against the 2017 rating lists have to be made under the “check, challenge, appeal” (CCA) process. The regulations introducing CCA removed the previous time limits for making appeals, but, with the end of the rating lists now in sight, the Government has introduced regulations that will set new time limits for ratepayers and their advisers to make appeals against 2017 rating list entries. ...Read More