Valuation in Practice
News about council tax, non-domestic rates and the appeals process, including some recent decisions. These newsletters are prepared in house primarily for staff of the Valuation Tribunal. They may be of interest to a wider audience.
It is important to appreciate that the views expressed within these newsletters are purely personal and do not purport to be definitive statements on the law.
Click here to subscribe to receive email notifications when Valuation in Practice is published.
Issue 74 November - 2024
Included in this issue:
Kevin Prosser KC and Andrew Ricketts (VO) [2024] UKUT 264 (LC); Charles Waters and Wayne Cox (VO) [2024] UKUT2 23 (LC); Shoosmiths LLP and Mando Group Limited and Amanda Hitchins (VO); does the hereditament comprise two self-contained units after creation of an Annexe?; retrospective decision sought; annexe discount; student exemption; disabled band reduction; removal of single person discount in dispute.
Issue 73 August - 2024
Included in this issue:
Fridays Ltd and Dawn Bunyan [2024] UKUT 149 (LC); Shynar Zhylzhaxynova and Jo Moore [2024] UKUT 204 (LC); Barclays Bank & Poundland and Jo Moore (VO); Barclays Bank, Poundland & Others and Jo Moore (VO); Michael Stanuszek and Dawn Bunyan (VO); Charles Wells Brewery and Pipeline, Havelock Street, Bedford Marstons Brewery and Dawn Bunyan (VO); appeal property incapable of beneficial occupation and should be deleted from the rating list?; agricultural exemption; material change of circumstances; proposal seeking a deletion of the assessment; agricultural exemption; converted outbuilding and subsequent sale; hereditament test; 50% discount for an annexe of appeal property; sole or main residence; disregard discount for member of a religious community.
Issue 72 May - 2024
Included in this issue:
Doreen Clark and Dawn Bunyan (Listing Officer) [2024] EWHC 486 (admin); end allowance; self-contained unit in property – deletion sought on grounds the appeal property was not a hereditament; dwelling correctly entered in the valuation list?; composite property – interlinked holiday cottage; class U exemption; class G exemption; class J exemption and discretionary hardship relief; class J exemption; class N exemption.
Issue 71 February - 2024
Included in this issue:
Class G exemption; single person discount; is the landlord liable for council tax after his tenants vacated the property but before the end of their tenancy agreement?; hierarchy of liability; liability of the owner in dispute; class D uninhabitable discount; discretionary relief to council tax; class N exemption; accuracy of band entry in the list; retirement flat; accuracy of existing band entry in the valuation list.
Issue 70 November - 2023
Included in this issue:
Car park spaces; are egg storage and packing buildings agricultural buildings?; Class V exemption; backdating liability; Class D discount; sole or main residence; liability for council tax where a tenant vacates earlier than the termination date of the tenancy; Billing Authority tenancies and the lack of the tenant’s ‘material interest’; eligibility for a 50% discount due to being an annexe; Class G exemption; accuracy of the band for a holiday home; the value of location; accuracy of band entry in the list; property uninhabitable following a fire; are annexes self-contained units?
Issue 69 August - 2023
Included in this issue:
London Borough of Merton Council v Nuffield Health [2023] UKSC 18; Dal Virk (VO) and Moor Lane Self-Storage Ltd [2023] UKUT 93 (LC); the proper exercise of the VTE’s discretionary power under Regulation 38 (7); the VO’s right to make a retrospective alteration when the Rating List was closed; split assessment sought for a set of barristers’ chambers; are advertising rights within railway stations separately rateable?; agricultural exemption of the LGFA 1988; ‘owner’ liable for council tax; liability for homeless accommodation; liability for council tax on a single day; validity of appellant’s proposal to alter the same list in relation to the same dwelling and arising from the same facts invalid?; merging three separate assessment in the valuation list into one entry; band increase following a loft conversion; the difference between a property extended by the current owner and one which had been deleted and enters the list as a new dwelling; prestigious private school; one property does not demonstrate a tone of the list.