Local Tax examples Flashcards
Office - Ashford
Why incomplete? Where is this laid out?
No supporting evidence. Statutory instrument (secondary legislation of LGFA 1988). THE NON-DOMESTIC RATING REGULATIONS 2017
Retail - Kingston upon Thames
What happened?
Zone A rate challenge. Rent on subject was post AVD. Lotus and Delta v Culverwell [1976], Special Eyes vs Felgate [1992].
Office - Godalming
What happened? What did you advise?
Base rate challenge. Agent relied upon settlement evidence from neighbouring estate. Comp was larger than subject. I defended quantum approach on the scheme based on the settled rating list. CASE LAW: Futures London v Stratford (2005)
Tell me about Futures London v Stratford (2005)
Office tone challenge. Tribunal considered Lotus and Delta but found subject rent unreliable. Agreed with VOA approach of referring to unchallenged assessments and settlement evidence.
Office - Godalming
Tell me about the VSFs
Steel frame 2000 build. 2 storey. Secondary location, periphery of small town 20 mins drive from M25 junction 10.
Fan coil Air Conditioning system. Double glazing. Not lifted.
Office - Godalming
Any recent office case law?
Acenden v Bunyan: Occupier Acenden £1.6mil investment Cat A to B. ‘Cat B’. Acenden argued works bespoke. Tribunal: Cat B worth more than Cat A. Applied stat decap 4.4%, added £46pm2. VO has agreed £25pm2 in central London with CBRE.
Office - Godalming
What would you consider rateable and not rateable fit out?
Rateable: Raised floors, suspended ceilings, lighting, kitchens.
Not rateable: Furniture, workstations, branding, cabling. (Think bespoke)
Office - Redhill (deletion)
What happened? What did you advise?
Proposed deletion of Redhill office in 2017 rating list. Considered whether property was incapable of beneficial occupation. Examined schedule of works and time-stamped photos. Confirmed an MCC present at material day under Schedule 6 of LGFA 1988. Ultimately deleted assessment from rating list and advised BA of deletion date.
Office - Redhill (deletion)
Tell me about Monk v Newbigin (2017)
Scheme of works, incapable of occupation. Decision: If there is a specific scheme, all good to whack it in at £1 RV.
Office - Redhill (deletion)
Tell me about Jackson v Canary Wharf (2019)
Vacant office stripped to shell (industry practice). Went harder than Monk: Rebus = King, doesn’t matter if no scheme planned. Delete from list.
Office - Redhill
Any other caselaw you might consider? In regards to completion notices?
Porter v Gladman (2011) – Cannot put a nearly finished building into rating unless BA serve a completion notice.
Retail - Caterham (MCC)
What happened? What did you advise?
2017 rating list. Agent proposed 15% end allowance for 18 months to account for impact of nearby building works. Considered comparable settlement evidence presented by agent. I then considered what level of disturbance was present at the material day, in line with Morton v Jones [1986]. Applying the material day provisions, I concluded a lower 5% allowance was reasonable and reached agreement with the agent. I updated the rating list accordingly.
Retail - Caterham (MCC)
What legislation is there in regards to MCC?
Alterations and Appeals Act 2009, NDR Regulations 2017 & NDR ACT 2023 – 3 headings: Physical alterations, locality changes, external events, NOT policy changes.
Retail - Caterham (MCC)
What types of MCC are there?
Matters affecting W.E.L.M.M. quantity of Waste deposited, physical Enjoyment, physical state of Locality, quantity of Minerals extracted, Mode or category change.
Office - Redhill (deletion)
Would you consider improvement relief when bringing back into the list? Why?
No. Improvement Relief does not apply as was deleted from Rating list. If in doubt, refer to NDR Improvement Relief Regs 2023.
Office - Redhil (deletion)
What case law would you refer to for uneconomic repair?
Princes St Ltd (Ipswich) v Bond 2002- Landlord would consider local market, tenancy length, future rents etc to decide what is economically viable to repair. Therefore level of repair depends on the building and type of tenant like to rent.
You say you’re aware of exemptions for Rating. What case law is there?
Church of Scientology v Ricketts - invitation test. Met the test.
