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 Government has given its first formal indication of the impact of next year's business rates revaluation - and it is not good news for London, nor for occupiers of larger properties. The announcement also gave details of the Uniform Business Rate multiplier for England for next year, and of a proposed scheme of transitional adjustments to phase in changes in rates liability following the revaluation. ...Read More

There will be major changes to business rates appeals for next year's rating revaluation. The changes are significantly disadvantageous to ratepayers. Despite the Government's claims that the new system will be "easier to navigate, particularly for small businesses", the playing field will not be a level one and the draft regulations contain elements that will cause real concern for many ratepayers. ...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

As part of its "devolution revolution" the Government proposes that, from 2020, local authorities should be able to retain all the business rates income generated in their area. At present only half of that income is retained in that way and even that is subject to some complex "top-up" and "tariff" arrangements, designed to ensure that local authorities are not left under-funded. The change to 100% retention will involve further alterations to these arrangements and the Government is consulting on those changes. They will represent a major change to the way that local authorities are funded so the consultation is an important one. ...Read More