In a previous news item we set out details of a government consultation "Check, challenge, appeal: Reforming business rates appeals" about proposed changes to the business rates appeals system. Government has now announced its response to that consultation and has set out details of its proposed changes to these appeals. ...Read More

The owner of a vacant office building in Blackpool contended that there was no demand for the building and that, as a result, it should be treated as obsolete and of nil value for rating purposes. The Upper Tribunal determined that it would only be correct to arrive at such a conclusion if the property was intrinsically valueless or where the responsibilities of occupation, such as repairing liabilities, would be such that no beneficial occupation is possible in a commercial sense. That was not the case here and the property should be valued at a substantial figure. ...Read More

The Upper Tribunal (Lands Chamber) has dismissed an appeal by the Valuation Officer and confirmed a reduced assessment, as determined by the Valuation Tribunal for England, for offices on the first floor of Berkeley Square House. ...Read More

The Upper Tribunal (Lands Chamber) has determined that the assessment of a hair salon in Covent Garden should be increased on an appeal made by the ratepayer, despite the fact that there was no cross-appeal by the Valuation Officer, and the fact that the Valuation Officer's Statement of Case did not seek an increase. The decision is a reminder to ratepayers that decisions to appeal to the Upper Tribunal carry risks, as well as potential savings, and have to be considered very carefully. ...Read More

The Queen's Speech sees the introduction of further powers for local authorities to retain business rates, to offer reductions in rates and, in certain circumstances to levy rates supplements. But the reforms seem unlikely to address the more fundamental problems of the system. ...Read More

The Enterprise Act 2016 has received the Royal Assent. The provisions of this Act pave the way for a major shake-up of the business rates appeals system. The changes will be put into place from 1 April 2017 and will impose significant new burdens on ratepayers. ...Read More

The Government has announced the rate that will be used to value specialist properties, for which there is no general market, for the forthcoming 2017 Rating Revaluation. This rate will continue to be prescribed and, for 2017, the rate used for most properties will be 4.4% in England, with a reduced rate of 2.6% for educational, healthcare and defence properties. This rather technical announcement may sound like a paradise for rating nerds but it is a matter that will affect the liabilities of all ratepayers. ...Read More

As part of its review of the administration of the business rates system the Government has published a consultation paper seeking views on whether it should carry out more frequent revaluations of property for business rates. At present revaluations should be carried out every five years, although the next revaluation, which will come into effect on 1 April 2017, was postponed for two years from 2015 to 2017. Revaluations are the means of keeping the tax base up to date. Each revaluation will give "winners" and "losers" but, in principle, it must make sense to keep the tax base as up to date as possible. ...Read More

The Chancellor's Budget 2016 business rates announcements seem likely to disappoint ratepayers who were hoping for some major reform of the business rates regime. The structural review that was described as aiming to make the tax "fit for the twenty-first century" appears to have delivered little or no fundamental change, and has come down to the introduction of e-billing and an "aim" to carry out more frequent revaluations. The more immediate measures announced in the budget focus very heavily on rate relief for smaller businesses and small properties and will not change the UK's position as the top of the league for highest property taxes. ...Read More

The provisional Uniform Business Rate (UBR) multipliers for 2016/17 have been announced in England, and these have increased in line with the September RPI figures. Scottish Government has announced that its small business multiplier will continue to align with England, but it will double the business rates supplement paid by larger properties. ...Read More