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
Source: www.iclr.co.uk
“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
Source: www.no5.com
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
Source: www.timesonline.co.uk
Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.
“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.”
Law Commission, 27th June 2007
Source: www.lawcom.gov.uk
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