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 68 May - 2023

Included in this issue:
Dawn Bunyan (VO) and Acenden Limited [2023] UKUT 17 (LC); Arma Hotels Ltd and Dawn Bunyan (VO) [2013] UKUT 00003 (LC); SSE Plc and Jo Moore (VO) [2023] UKUT 24 (LC); Ludgate House Ltd v Ricketts (VO) & LB of Southwark (BA) [2023] UKUT 36 (LC); waste recycling plant and premises; LGFA 1988 Schedule 5 exemption; fitness centre and premises; disabled band reduction: appeal allowed for additional bathroom; class G exemption; class N exemption; the importance of establishing who holds a material interest when determining liability for council tax; non-resident owner disputes liability; appeal against Listing Officer (LO) not to reduce valuation band; self-contained unit – capable of use as separate living accommodation?

ViP Issue 68

Issue 67 February - 2023

Included in this issue:
The appeal of Catherine Bower (VO) [2022] UKUT 0262 (LC); Nelson Plant Hire Ltd and Dawn Bunyan (VO) [2022] UKUT 309 (LC); Simon Earle Racing Ltd and Dal Virk (VO) [2022] UKUT 311 (LC); The Propane Company Ltd and Dawn Bunyan (VO) [2022] UKUT 0237 (LC); The Church of Scientology Religious Education College Inc and Andrew Ricketts (VO) [2023] UKUT 00001 (LC); valid service of completion notices; dispute over the interpretation of the legislation surrounding the long-term empty dwelling premium; Disabled Band Reduction; Class F exemption; holiday chalets; empty property premium; Class V exemption; entitlement to a Disabled Band Reduction; stable building – dwelling and unfit for human habitation?; material reduction; appeal against VO not to reduce valuation band.

ViP Issue 67

Issue 66 November - 2022

Included in this issue:
Justin Allen (VO) v Tyne & Wear Archives and Museums [2022] UKUT 206 (LC); Joe and Valerie Fryer v Wayne Cox (VO) [2022] UKUT 0229 (LC); car showroom and premises; Uniper UK Gas Ltd (formerly E.ON UK Gas Ltd) v Helen Zammit-Willson (VO) [2022]; is the landlord liable for council tax on the day the tenant departs?; separate council tax valuation list entry for staff rest room in a care home; banding of a caravan; Laxmi Patel v Dawn Bunyan (LO) re-hearing.

ViP Issue 66

Issue 65 August - 2022

Included in this issue:
Dawn Bunyan (LO) v Laxmi Patel [2022] EWHC 1143 (admin); BNPPDS Limited & BNPPDS Ltd (Jersey) as Trustees for Blackrock UK Property Fund v Ricketts (VO) [2022] UKUT 129 (LC); Stormhill Properties Limited v Ricketts (VO) [2022] UKUT 109 (LC); Ballcroft Estates Ltd v Virk (VO) [2022] UKUT 153 (LC); Aviva Investors v Dawn Bunyan (VO); Vistra International Expansion Ltd v Dawn Bunyan (VO); valuation of day nursery in dispute; valuation of a property on a private island.

Download

Issue 64 April - 2022

Included in this issue:
F C Brown Steel Equipment v Karl Hopkins (VO) [2022] UKUT 51 (LC); does a mothballed site change a hereditament’s mode or category of use?; a studio or a workshop?; how to value a sailing club; is appeal property capable of beneficial occupation?; does the ATM form part of Zone A assessment?; invalid proposal; Class R exemption; dispute over size of subject property; relevant date on proposal.

Download

Issue 63 February – 2022

Included in this issue:
Ian Salisbury & Another v Dawn Bunyan (LO) [2021] EWHC 3136 (admin); Andrew Ricketts (VO) v Cyxtera Technology Ltd [2021] UKUT 0265 (LC); Hermes Property Unit Trust v Richie Roberts (VO) and Trafford Council [2021] UKUT 308 (LC); council tax discount; student exemption; single person discount; banding of an annexe in dispute; authenticity of tenancy agreements; deletion from CT valuation list; completion date.

Download

Issue 62 November – 2021

Included in this issue:
Saintta Global Lawyers (UK) Ltd v Ricketts (VO) [2021] UKUT 0242 (LC); Should a modern TV Studio be valued on a warehouse basis?; Office fit-out costs; Class J Exemption; Should an owner be liable for council tax where lease for building is forfeited by appellant?; Sixty-one dwellings let out on a room-by-room basis; Increase in the charge following a recalculation of council tax reduction.

Download

Issue 61 August – 2021

Included in this issue:
Kasperowicz v Plymouth City Council [2021] EWHC 1208 (admin); Hurstwood Properties (A) Limited and Others (Respondents) v Rossendale Borough Council and Another (Appellants) [2021] UKSC 16; Meadowbank International Ltd v Allis (VO) [2020] UKUT (LC) RVR 117; Avison Young and David Jackson (VO) and between Jo Moore (VO) and Great Bear Distribution Ltd [2021] EWCA Civ 969; Is the Church of Scientology Religious Education College Inc a place of worship?; exemption under Classes G and J; meaning of dwelling; Valuation list entries for moorings occupied by boats; discretionary award; houses in multiple occupation; a doctorate student claiming a student disregard; buyer beware – increase of two council tax bands following material increase.

Download

Issue 60 April – 2021

Included in this issue:
J J Wilson (Ipswich) Ltd and VO [2021] UKUT 0044 (LC); Doyle, Lucus, Webster and Roberts (Listing Officer) [2020] EWHC 659 (admin); Cement works, pipeline & quarry; Issue – correct date property should be entered into 2010 rating list; farm visitor attraction; Class G exemption; Class D discount; HMO; application from the VO for appeals to be struck out.

Download