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

Regulations to govern appeals against business rates assessments after 1 April 2017 were finally laid before Parliament on 17 March 2017. The regulations mark the biggest change to business rates appeals in England, certainly since the Local Government Finance Act 1988, and possibly for longer than that. These major changes will not be welcome news for ratepayers and their advisors when they come into force. ...Read More

Business rates were in the news almost continuously before the Spring Budget 2017. The Chancellor was reported to be in "listening" mode and sympathetic to the concerns of ratepayers. In fact most of the changes to business rates announced in the Budget merely confirmed announcements already made in the Autumn Statement 2016. But there were a few additional crumbs of comfort for some of the ratepayers adversely affected by this year's rating revaluation. ...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 Local Government Finance Bill 2017 has completed its committee stage in the House of Commons. The Bill paves the way for retention by local authorities of 100% of business rates income from the authority's area. This will be enabled by 2020, but the Bill also includes other important measures relating to business rates. ...Read More