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

The Upper Tribunal (Lands Chamber) has dismissed an appeal by the ratepayer in respect of the rating assessment of Tremorfa Steelworks in Cardiff. The ratepayer sought a reduction in the assessment of 15% because the Tremorfa works could not be operated viably without the nearby Castle Steelworks that was also in their occupation. The Tribunal found that it was unlikely that there would be any other potential tenant for Tremorfa than the operator of Castle works, but that this did not justify a reduction in the assessment at Tremorfa. ...Read More

Regulations to govern appeals against business rates assessments after 1 April 2017 were finally laid before Parliament on 17 March 2017. The regulations mark the biggest change to business rates appeals in England, certainly since the Local Government Finance Act 1988, and possibly for longer than that. These major changes will not be welcome news for ratepayers and their advisors when they come into force. ...Read More

Business rates were in the news almost continuously before the Spring Budget 2017. The Chancellor was reported to be in "listening" mode and sympathetic to the concerns of ratepayers. In fact most of the changes to business rates announced in the Budget merely confirmed announcements already made in the Autumn Statement 2016. But there were a few additional crumbs of comfort for some of the ratepayers adversely affected by this year's rating revaluation. ...Read More

The Supreme Court has issued a landmark judgment that will help property owners and developers struggling with empty rates liabilities for properties undergoing refurbishment or alteration. The ruling in the case of Newbigin (VO) (Respondent) v SJ & J Monk (a firm) (Appellant) (2017) UKSC 14 overturns an earlier Court of Appeal judgment that had made it difficult to reduce rateable values during building work. ...Read More

The Local Government Finance Bill 2017 has completed its committee stage in the House of Commons. The Bill paves the way for retention by local authorities of 100% of business rates income from the authority's area. This will be enabled by 2020, but the Bill also includes other important measures relating to business rates. ...Read More