The Government has introduced an order that, if passed, would reduce, very slightly, the Uniform Business Rate multipliers for next rate year, 2020/21, in both England and Wales. The increase in these multipliers is normally based on the September inflation index figures. But, if the Local Government Finance Act 1988 (Non-Domestic Rating Multipliers) (England) Order 2019 is passed following the general election, that increase would be ameliorated, by the negligible amount of 0.1 pence! ...Read More

The Upper Tribunal (Lands Chamber) has found that offices and a warehouse, occupied by a plant breeding company, were not exempt from non-domestic rates because they were not “occupied with” agricultural land. ...Read More

The September 2019 Consumer Prices Index (CPI) figure has been announced and shows a 1.78% increase over the previous year. This sets the upper limit by which next year's Uniform Business Rate (UBR) multiplier is expected to increase in England and Wales. ...Read More

The Upper Tribunal (Lands Chamber) has given an important judgement in respect of the effect of installing “property guardians” in a vacant office property. The Tribunal found that the guardians were in occupation of the rooms allocated to them, which were used as living accommodation. Because of this, the building could not be treated as a single non-domestic hereditament for rating purposes, as the Valuation Officer had sought to do. ...Read More

The Upper Tribunal has determined that a former wedding venue, part of which was let out on a temporary basis, should revert to its former rating assessment and description once the temporary use had ceased. The decision in Arnold v Dearing (VO) found that the Valuation Tribunal had been wrong to refuse to alter the assessment to reflect the letting of part of the property, but that the assessment should then revert to its former level following the end of that letting. ...Read More

Whilst business properties are subject to non-domestic rates, domestic properties are subject to Council Tax. The definition of domestic property includes living accommodation, together with any property that is “appurtenant to” that living accommodation. The Upper Tribunal (Lands Chamber) has considered what is meant by “appurtenant to” in its decision in Corkish (VO) v Bigwood. ...Read More

The rating assessment of offices in Berwick Street, London W1, was reduced by the Upper Tribunal (Lands Chamber) on appeal. The decision in HostSoho Limited v Jackson (VO) provides a useful reminder to valuers that valuation for rating, particularly in unusual circumstances, requires the application of common sense, and is not a formula-based process. ...Read More

The Government has introduced a Parliamentary Bill to give relief from non-domestic rates to public lavatories in England and Wales. The Non-Domestic Rating (Public Lavatories) Bill gives effect to a promise made by the Chancellor of the Exchequer in last year’s Budget. ...Read More

The Government has introduced a Parliamentary Bill to bring forward the date of the next rating revaluation in England from April 2022 to April 2021. The Non-Domestic Rating (Lists) Bill also allows for revaluations every three years from 2021 onwards. It gives effect to a promise made by the Chancellor of the Exchequer in last year’s Spring Statement to carry out more frequent revaluations. ...Read More

The Upper Tribunal (Lands Chamber) has determined that offices at Canary Wharf which had been stripped out were incapable of beneficial occupation, and should therefore have a nominal rateable value, following the decision of the Supreme Court in SJ & J Monk v Newbigin (Rating Surveyors Association and another intervening) [2017]. This decision will, we hope, finally resolve the approach to be adopted when valuing for rating properties undergoing redevelopment or refurbishment. ...Read More