A Completion Notice, which enables a new building that may only be partly completed to be entered into the Rating List, was valid and was duly served despite being addressed simply to "The Owner" and delivered to the building concerned, the Upper Tribunal (Lands Chamber) has determined. This decision will be of interest to owners of unoccupied new buildings and to local authorities which issue Completion Notices. ...Read More

The UK Supreme Court has decided that two office floors in the same building should be rated separately because they do not intercommunicate directly. The Court's decision seeks to align the law in England and Wales with that in Scotland by imposing the test of "direct intercommunication" as the principal one in deciding whether two or more parts of a property should be assessed together for business rates. ...Read More

Coinciding with the Chancellor's "Stability Budget" on 8 July 2015 were three announcements regarding potential future changes to the business rates regime. The first was an update on progress in respect of the Business Rates Administration Review and, in particular, changes to: business rates appeals; sharing information between the Valuation Office Agency and local authorities; and billing and collection of business rates. The second followed the consultation on "Business Rates Avoidance" and promises the development of "anti-avoidance measures" to be announced at a later date. And the third launched a consultation on potential business rates relief for local newspapers. ...Read More

A ratepayer has been allowed to appeal to the Upper Tribunal (Lands Chamber) against a refusal by the Valuation Tribunal for England (VTE) to reinstate the ratepayer's appeal which had been struck out because of a failure to comply with the VTE's directions. The Upper Tribunal has dismissed an application by the Valuation Officer that it had no jurisdiction to hear any appeal against the VTE's refusal. ...Read More

The Queen's Speech promises changes to some elements of the business rates regime, but the reforms seem unlikely to address the more fundamental problems of the system. ...Read More