
Rating assessment not deleted as works had not commenced
The Upper Tribunal (Lands Chamber) has dismissed an appeal made by a ratepayer seeking deletion of the rating assessment of a property that was to be redeveloped because, at the relevant date, the works to alter and redevelop the property had not commenced and it was still capable of beneficial occupation. The Upper Tribunal’s decision reminds ratepayers and others that it is works that render a property incapable of beneficial occupation, rather than an intention to redevelop, that dictate when a property should be deleted from the rating list. ...Read More