Supreme Court rates on redevelopment decision will be welcomed by developers, experts say –

Posted March 8th, 2017 in news, planning, rates, Supreme Court, valuation by tracey

‘Developers will welcome the Supreme Court’s decision to reduce the rateable value of unoccupied office space undergoing substantial redevelopment works, according to property law experts at Pinsent Masons, the law firm behind’

Full story, 6th March 2017


Discount rate announcement set to go ahead after ABI loses judicial review bid – Litigation Futures

‘The Association of British Insurers (ABI) has today lost its High Court bid to halt the Lord Chancellor announcing the outcome of the consultation on the discount rate.’

Full story

Litigation Futures, 20th January 2017


Nor any drop to drink – Nearly Legal

‘Jones v London Borough of Southwark [2016] EWHC 457 (Ch). Quite a lot of councils have agreements with water suppliers under which the council will collect water charges from their tenants, effectively as an addition to the rent. This case concerned a challenge to the nature and validity of Southwark’s agreement, at least before 2013.’

Full story

Nearly Legal, 5th March 2016


Court rules council overcharged 37,000 tenants for water and sewerage – Local Government Lawyer

Posted March 7th, 2016 in housing, landlord & tenant, local government, news, rates, sewerage, utilities, water by tracey

‘A London borough has overcharged approximately 37,000 tenants for water and sewerage services, a High Court judge has ruled.’

Full story

Local Government Lawyer, 4th March 2016


Woolway (Valuation Officer) v Mazars LLP – WLR Daily

Posted August 12th, 2015 in appeals, leases, news, rates, Supreme Court, tribunals, valuation by sally

Woolway (Valuation Officer) v Mazars LLP [2015] UKSC 53; [2015] WLR (D) 353

‘Where a business’s offices were on two separate floors of an office block, the communication between the two being solely by way of the block’s communal lift, those two floors comprised two separate hereditaments for the purposes of non-domestic rating.’

WLR Daily, 29th July 2015


Property owner liable for business rates when property fell unoccupied following liquidation of tenants, rules High Court –

Posted July 17th, 2014 in appeals, landlord & tenant, local government, news, rates by tracey

‘A property fund group face a near £600,000 business rates bill in Birmingham after the council in the area won a High Court ruling relating to liability for business rates due following liquidation of the tenants of a property in the city.’

Full story, 16th July 2014


Pall Mall Investments (London) Ltd v Gloucester City Council – WLR Daily

Posted July 15th, 2014 in law reports, local government, rates by tracey

Pall Mall Investments (London) Ltd v Gloucester City Council: [2014] EWHC 2247 (Admin); [2014] WLR (D) 301

‘The owner of a non-domestic hereditament which was unoccupied in consequence of its own failure to carry out necessary maintenance and repair, was not entitled to exemption from unoccupied rates pursuant to regulation 4(c) of the Non-Domestic Rating (Unoccupied Property) (England) Regulations 2008 unless occupation was prohibited by law either expressly or by necessary implication.’

WLR Daily, 8th July 2014


Strasbourg on Mormons and their temples – UK Human Rights Blog

Posted March 7th, 2014 in human rights, news, rates, religious discrimination, taxation by tracey

‘The Church of Jesus Christ of Latter-Day Saints v. the United Kingdom, ECHR, 4 March 2014. An apparently dry dispute about business rates on one of the Mormons’ temples in Preston  has reached Strasbourg and raises interesting issues about indirect discrimination on religious grounds. The underlying question was whether the temple was a place of “public religious worship” and therefore exempt from rates.’

Full story

UK Human Rights Blog, 5th March 2014


Charity unable to claim rates relief – Wi-Fi transmitters were “minimal” use, says High Court –

Posted May 16th, 2013 in charities, news, rates, telecommunications by sally

“A registered charity that provides free Wi-Fi services and broadcasts public safety messages using transmitters installed in otherwise empty commercial properties cannot claim business rates relief, the High Court has said.”

Full story, 15th May 2013


Company entitled to use rent free period in the first five years for valuation purposes, tribunal finds –

Posted July 23rd, 2012 in landlord & tenant, news, rates, rent, tribunals, valuation by tracey

“A Valuation Tribunal has rejected an approach by assessors that would have increased the business rates paid by a City firm by 20% over the first five years of a lease.”

Full story, 20th July 2012


High Court ruling on rates provides reassurance to landlords of empty properties, says expert –

Posted July 2nd, 2012 in landlord & tenant, news, rates, taxation by sally

“A High Court ruling will reassure landlords seeking to avoid business rate charges on properties left lying empty, a property law expert has said.”

Full story, 29th June 2012


Two Articles on Local Government Law – 11 KBW

Local Government Law Update: 21 May (PDF)
Local Government Law Update: 22 May (PDF)

11 KBW, May 2012


Local Government Law Update – 11 KBW

Posted May 14th, 2012 in bills, budgets, electoral register, local government, news, rates by sally

Local Government Law Update (PDF)

11 KBW, 11th May 2012


Two articles on Local Government Law – 11 KBW

Posted March 12th, 2012 in local government, news, rates, roads by sally

Local Government Law Update: 6th March (PDF)
Local Government Law Update: 8th March (PDF)

11 KBW, March 2012


Reeves (Listing Officer) v Northrop – WLR Daily

Posted March 8th, 2012 in council tax, domicile, law reports, rates, ships by sally

Reeves (Listing Officer) v Northrop [2012] EWHC 415 (Admin); [2012] WLR (D) 61

“In determining whether a property was a rateable hereditament within section 115(1) of the General Rate Act 1967, duration of occupation would always be an important factor when deciding whether or not occupation was not too transient, but it would not necessarily be the only relevant factor.”

WLR Daily, 6th March 2012


The Localism Act and Non-domestic Rating – No. 5 Chambers

Posted February 15th, 2012 in news, rates, small businesses by sally

“The entirety of Part 4 of the Localism Act is devoted to non-domestic rating but the changes introduced seem to have a much lower profile than some of the other ‘Localism’ provisions. Whilst there are some small but important changes, the rating reforms introduced could by no means be described as radical. Importantly,
contrary to what some may have expected, the Act does not include any provisions designed to defeat the now well known schemes that are being used to avoid liability for the 100% unoccupied property rate. It is nevertheless necessary for local authorities, ratepayers and advisers to be aware of the changes that have been made. So, what does the Act do?”

Full story (PDF)

No. 5 Chambers, 8th February 2012


Business Rate Supplements Act 2009 – OPSI

Posted July 3rd, 2009 in legislation, rates by sally

Business Rate Supplements Act 2009 published

Full text of Act (PDF)


Gallagher (Valuation Officer) v Church of Jesus Christ of Latter Day Saints – Times Law Reports

Posted August 7th, 2008 in law reports, rates by sally

Gallagher (Valuation Officer) v Church of Jesus Christ of Latter Day Saints

House of Lords

“A Mormon Temple, which was open only to Mormons in good standing, was not a place of public religious worship within the meaning of paragraph 11(1)(a) of Schedule 5 to the Local Government Finance Act 1988 and was thus not exempt from the rating list.”

The Times, 7th August 2008


Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.

Rating (Empty Properties) Act 2007

Posted July 25th, 2007 in legislation, rates by sally

Rating (Empty Properties) Act 2007 published

Full text of Act


Statute Law Revision: Rating repeal proposals – Law Commission

Posted June 27th, 2007 in consultations, legislation, rates, statute law revision by sally

“The thirty Acts proposed for repeal in this consultation date mostly from the 18th and 19th centuries and concern local taxation in England at that time. The early rating system was closely linked with the system of providing relief for the poor in each parish. Indeed the English poor-law system remained parish-based until 1930. Changes in the mid-20th century, including the establishment of the welfare state, have made these Acts obsolete.”

Consultation paper

Law Commission, 27th June 2007