Whilst business properties are subject to non-domestic rates, domestic properties are subject to Council Tax. The definition of domestic property includes living accommodation, together with any property that is “appurtenant to” that living accommodation. The Upper Tribunal (Lands Chamber) has considered what is meant by “appurtenant to” in its decision in Corkish (VO) v Bigwood. ...Read More

The rating assessment of offices in Berwick Street, London W1, was reduced by the Upper Tribunal (Lands Chamber) on appeal. The decision in HostSoho Limited v Jackson (VO) provides a useful reminder to valuers that valuation for rating, particularly in unusual circumstances, requires the application of common sense, and is not a formula-based process. ...Read More

The Government has introduced a Parliamentary Bill to give relief from non-domestic rates to public lavatories in England and Wales. The Non-Domestic Rating (Public Lavatories) Bill gives effect to a promise made by the Chancellor of the Exchequer in last year’s Budget. ...Read More

The Government has introduced a Parliamentary Bill to bring forward the date of the next rating revaluation in England from April 2022 to April 2021. The Non-Domestic Rating (Lists) Bill also allows for revaluations every three years from 2021 onwards. It gives effect to a promise made by the Chancellor of the Exchequer in last year’s Spring Statement to carry out more frequent revaluations. ...Read More

The Upper Tribunal (Lands Chamber) has determined that offices at Canary Wharf which had been stripped out were incapable of beneficial occupation, and should therefore have a nominal rateable value, following the decision of the Supreme Court in SJ & J Monk v Newbigin (Rating Surveyors Association and another intervening) [2017]. This decision will, we hope, finally resolve the approach to be adopted when valuing for rating properties undergoing redevelopment or refurbishment. ...Read More