The Upper Tribunal (Lands Chamber) has reduced the assessment of a brewery, finding that brewery properties were a separate mode of occupation from other industrial units, but that their values were derived from rents of industrial properties. ...Read More

The Upper Tribunal (Lands Chamber) has confirmed that the rating assessment of a property in Paternoster Square in the City of London should be reduced temporarily because of the effects of the "Occupy London" protest camp by St Paul's Cathedral in 2011. ...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 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

The air conditioning system installed by Iceland at its stores is rateable and must be included in the rating assessment of the store, the Upper Tribunal (Lands Chamber) has determined. ...Read More

The Upper Tribunal (Lands Chamber) has determined that the assessments of purpose-built doctors' surgeries should be arrived at using the Contractor's Basis of valuation as the evidence of rents set based on development appraisals did not represent "open market value". ...Read More

The rating assessments of two warehouses have been merged by a Tribunal decision, despite the two buildings being separated by a public highway. ...Read More

A decision of the Upper Tribunal (Lands Chamber) has considered the effect of tenant's alterations when valuing for rating purposes ...Read More

The Upper Tribunal (Lands Chamber) has reduced the assessment of self-catering holiday units in Pembrokeshire to reflect the "exceptional workload" involved in running the property. ...Read More

The Upper Tribunal (Lands Chamber) has dismissed an appeal to delete or reduce the rating assessment of a factory undergoing works. ...Read More