The Upper Tribunal (Lands Chamber) has determined a dispute regarding the rateable value of a large office complex in York, occupied by the city Council. The Tribunal's judgment will be of interest to valuers dealing with large or unusual office properties. ...Read More

The Court of Appeal has issued a decision on service of documents that will affect owners of new buildings and billing authorities seeking to bring new buildings into the rating list. The Court's decision in UKI (Kingsway) Limited v Westminster City Council overturned the decision of the Upper Tribunal (Lands Chamber) and sets out important rules governing the service of Completion Notices, which are used to bring unoccupied new buildings in assessment for business rates. ...Read More

The Upper Tribunal (Lands Chamber) has determined the rating assessments of the buildings on three different museum sites in York. The decision of the Tribunal in Hughes (VO) v York Museums and Galley Trust (2017) UKUT 0020 (LC) is an important one for other museums and for those dealing with the valuation for rating of historic properties. ...Read More

The Upper Tribunal (Lands Chamber) has dismissed an appeal by the ratepayer in respect of the rating assessment of Tremorfa Steelworks in Cardiff. The ratepayer sought a reduction in the assessment of 15% because the Tremorfa works could not be operated viably without the nearby Castle Steelworks that was also in their occupation. The Tribunal found that it was unlikely that there would be any other potential tenant for Tremorfa than the operator of Castle works, but that this did not justify a reduction in the assessment at Tremorfa. ...Read More

The Supreme Court has issued a landmark judgment that will help property owners and developers struggling with empty rates liabilities for properties undergoing refurbishment or alteration. The ruling in the case of Newbigin (VO) (Respondent) v SJ & J Monk (a firm) (Appellant) (2017) UKSC 14 overturns an earlier Court of Appeal judgment that had made it difficult to reduce rateable values during building work. ...Read More

The Court of Appeal has determined that an air conditioning system, installed by Iceland at one of its stores, did not qualify as "trade process" plant and machinery and was not, therefore, exempt from business rates. The system was to be valued as part of the rateable value of the store. ...Read More

The Upper Tribunal (Lands Chamber) has confirmed the assessment of offices at Ely Place in central London and has dismissed an appeal by the ratepayer. The Tribunal expressed concern about the way in which valuations are presented on the Valuation Office Agency website. ...Read More

The Upper Tribunal (Lands Chamber) has determined that the assessment of a restaurant in Covent Garden should be reduced on an appeal made by the ratepayer, because the lower level seating area had been valued at too high a relativity. The decision contains helpful comments on when it may be relevant to make comparison between one rating list and another. ...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