The Upper Tribunal has found that the Valuation Tribunal for England was entitled to reinstate the original rateable value of offices, which had been reduced to nil during fitting out works, following completion of the works, despite the fact that the works concerned had altered the offices and reduced their floor area. ...Read More

The Upper Tribunal (Lands Chamber) has been called upon to decide the meaning of “space” – as it appears in the Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018. The Tribunal’s decision will be significant to those trying to merge different hereditaments into one under this legislation. ...Read More

The Government has confirmed the local finance settlement for the 2020/21 rate year and, following this, has confirmed to Uniform Business Rate multipliers that will apply from 1 April 2020. In England, these will be 49.9 pence for small businesses and 51.2 for larger businesses. ...Read More

The Upper Tribunal (Lands Chamber) has published an important decision regarding the basis of valuation for rating purposes of historic buildings occupied on a “not for profit” basis. The Tribunal’s decision in Hughes (VO) v Exeter City Council will be of interest to all those involved with the valuation for rating purposes of museums and other historic buildings. ...Read More

The High Court has dismissed a claim made by a number of NHS foundation trusts that they should benefit from charitable rates relief in respect of the hospitals and other properties occupied by the trusts. The Court found that the trusts were not established for charitable purposes only and, because of this, they were not entitled to charitable rate relief. ...Read More