The UK Supreme Court has decided that two office floors in the same building should be rated separately because they do not intercommunicate directly. The Court's decision seeks to align the law in England and Wales with that in Scotland by imposing the test of "direct intercommunication" as the principal one in deciding whether two or more parts of a property should be assessed together for business rates. ...Read More

Coinciding with the Chancellor's "Stability Budget" on 8 July 2015 were three announcements regarding potential future changes to the business rates regime. The first was an update on progress in respect of the Business Rates Administration Review and, in particular, changes to: business rates appeals; sharing information between the Valuation Office Agency and local authorities; and billing and collection of business rates. The second followed the consultation on "Business Rates Avoidance" and promises the development of "anti-avoidance measures" to be announced at a later date. And the third launched a consultation on potential business rates relief for local newspapers. ...Read More

A ratepayer has been allowed to appeal to the Upper Tribunal (Lands Chamber) against a refusal by the Valuation Tribunal for England (VTE) to reinstate the ratepayer's appeal which had been struck out because of a failure to comply with the VTE's directions. The Upper Tribunal has dismissed an application by the Valuation Officer that it had no jurisdiction to hear any appeal against the VTE's refusal. ...Read More

The Queen's Speech promises changes to some elements of the business rates regime, but the reforms seem unlikely to address the more fundamental problems of the system. ...Read More

The Administrative Court of the Queen's Bench Division has made an important decision in respect of appeals against the inclusion of new buildings in the Rating List. The decision is one which will have significant consequences for the owners of new buildings and for those advising them. ...Read More

The Upper Tribunal (Lands Chamber) has considered the valuation of a gas-fired power station at Peterborough and has increased its assessment from a figure of Rateable Value £1, determined by the first-tier Tribunal, to a value of over £1 million. The decision includes some important comments about the basis of valuation for rating and, in particular, how long is the hypothetical tenancy that is to be valued for rating purposes. ...Read More

The Government has published draft regulations that will affect the backdating of appeals made against rating assessments. The draft regulations are due to come into force on 28 March 2015 and will affect business rates appeals made on or after 1 April 2015. This is a significant change to the rules on rates appeals and is one which ratepayers should review carefully. ...Read More

The Court of Appeal has determined that an office property which had been stripped out as part of a refurbishment project must still be valued for rating purposes because the law requires that it is assumed to be in a reasonable state of repair. ...Read More

In the Autumn Statement 2014 the Government announced that the scheme of transitional adjustments to rate liability that was introduced following the 2010 rating revaluation, and which was due to expire in 2015, would be extended in limited circumstances. The guidance as to how this extension will be delivered has now been published and contains a number of unexpected details. ...Read More

The Business Rates Administration Review announced in the Autumn Statement 2013 has published its interim findings, just after the 2014 Autumn Statement announced a full structural review of business rates. Is the Government just kicking the business rates can down the road, or is there something to this? ...Read More