In a previous news item we set out details of a government consultation "Check, challenge, appeal: Reforming business rates appeals" about proposed changes to the business rates appeals system. Government has now announced its response to that consultation and has set out details of its proposed changes to these appeals. ...Read More

The owner of a vacant office building in Blackpool contended that there was no demand for the building and that, as a result, it should be treated as obsolete and of nil value for rating purposes. The Upper Tribunal determined that it would only be correct to arrive at such a conclusion if the property was intrinsically valueless or where the responsibilities of occupation, such as repairing liabilities, would be such that no beneficial occupation is possible in a commercial sense. That was not the case here and the property should be valued at a substantial figure. ...Read More

The Upper Tribunal (Lands Chamber) has dismissed an appeal by the Valuation Officer and confirmed a reduced assessment, as determined by the Valuation Tribunal for England, for offices on the first floor of Berkeley Square House. ...Read More

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 Queen's Speech sees the introduction of further powers for local authorities to retain business rates, to offer reductions in rates and, in certain circumstances to levy rates supplements. But the reforms seem unlikely to address the more fundamental problems of the system. ...Read More