The Upper Tribunal (Lands Chamber) has determined that the assessment of a hair salon in Covent Garden should be increased on an appeal made by the ratepayer, despite the fact that there was no cross-appeal by the Valuation Officer, and the fact that the Valuation Officer's Statement of Case did not seek an increase. The decision is a reminder to ratepayers that decisions to appeal to the Upper Tribunal carry risks, as well as potential savings, and have to be considered very carefully. ...Read More

The Upper Tribunal (Lands Chamber) has dismissed an appeal by the Valuation Officer and has determined that the valuations of three independent schools in North London should be arrived at on a contractor's test basis, because the rental evidence referred to by the Valuation Officer was not sufficient to provide a reliable basis of valuation. ...Read More

A ratepayer's request to reinstate its appeal has been refused by the Upper Tribunal (Lands Chamber) because the ratepayer presented no evidence to show that the Valuation Tribunal for England had been wrong to strike out the appeal in the first place. ...Read More

A former retail warehouse that was used temporarily for storage of bales of silage was held to be exempt from rates as an agricultural building. ...Read More

The Upper Tribunal (Lands Chamber) has determined that a shop forming part of a redevelopment site should be assessed at nil value because a reasonable landlord would consider that the works required to put the property into repair were not economic. This decision follows the reasoning of the Court of Appeal in the recent case of Newbigin (VO) v SJ & J Monk but, faced with very different facts in this case, the Upper Tribunal (Lands Chamber) comes to a different conclusion and confirms a nil rateable value. ...Read More

A Completion Notice, which enables a new building that may only be partly completed to be entered into the Rating List, was valid and was duly served despite being addressed simply to "The Owner" and delivered to the building concerned, the Upper Tribunal (Lands Chamber) has determined. This decision will be of interest to owners of unoccupied new buildings and to local authorities which issue Completion Notices. ...Read More

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

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 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 Valuation Tribunal for England has determined that the valuations of a number of independent schools in North London should be arrived at on a contractor's test basis - by reference to rebuilding costs - and has reduced the assessments substantially to reflect this. ...Read More