Important decision on the rating of new buildings

The Administrative Court of the Queen's Bench Division has made an important decision in respect of appeals against the inclusion of new buildings in the Rating List. The decision is one which will have significant consequences for the owners of new buildings and for those advising them. ...Read More

Assessment of Brewery reduced

The Upper Tribunal (Lands Chamber) has reduced the assessment of a brewery, finding that brewery properties were a separate mode of occupation from other industrial units, but that their values were derived from rents of industrial properties. ...Read More

One or a million – rating assessment of power station increased

The Upper Tribunal (Lands Chamber) has considered the valuation of a gas-fired power station at Peterborough and has increased its assessment from a figure of Rateable Value £1, determined by the first-tier Tribunal, to a value of over £1 million. The decision includes some important comments about the basis of valuation for rating and, in particular, how long is the hypothetical tenancy that is to be valued for rating purposes. ...Read More