Local Taxation Flashcards
1
Q
What items of Plant and Machinery are rateable?
A
Any P+M which is significant to the functioning of the business
2
Q
Tell me about empty property rate relief
A
Office and shops can claim empty rate relief for 3 months
Industrial and warehouse get relief for 6 months
If a lease is signed for 6 weeks then they can then apply for empty relief.
Lead case is macro properties v Nuneaton and Bedwort Borough Council 2012
3
Q
Why do we have an AVD and not value at the effective date?
A
to give the VO time to produce and update the list.
4
Q
What is rateable value?
A
Rental value based on the assumption that:
hypothetical tenancy begins on material day levels of value at AVD.
Hereditament is in ‘reasonable repair’
Tenant pays all rates taxes and has FRI lease
Year to year – annual tenancy with prospect of continuance.
5
Q
what is the material day
A
Day we take all physical factors affecting property and the locality.
6
Q
what is AVD
A
Antecedent valuation date
Day we take all non-physical factors; levels of value, economy and law
2017 list = 1 april 2015
2023 list (postponed from 21’) = 1 april 2021
7
Q
what is a hereditament
A
A property which is an entry in a rating list (Section 115 of General Rate Act 1967)
8
Q
what is an FRI lease
A
Full repairing and insuring lease – liability on tenant
9
Q
what is an IRI lease
A
Internal repair and insuring is liabile to tenant, external repairs is landlords, may be claimed back via a service charge making it effective FRI.
10
Q
where is the definition of rateable value found?
A
Schedule 6 Local government and finance act 1988
11
Q
What is not rated according to schedule 5 Local government and finance act 1988? Can you name at least 3?
A
Domestic property Parks Religious buildings Agricultural land Agricultural buildings Fish farms lighthouses
12
Q
how does the small business relief scheme work?
A
If a business has 1 hereditament with an RV of less than £15,000 or multiple hereditaments totalling under £20,000 they can apply for SBRR.
Sliding scale of relief between £12k and £15k.
13
Q
How does the Charitable rate relief work?
A
If a hereditament is used for charitable purposes they get 80% statutory relief off their rates bill.
The remaining 20% is at local authorities discretion
14
Q
what is transitional relief and how does it work?
A
A scheme to lessen the impact of significant RV increases and decreases between rating lists.
The liable amount is adjusted to buffer the impact.
In essence – amount payable won’t go up or down as much as it originally would have done.
15
Q
Normal rules for determining a unit of assessment (3 rules)
A
1 area of land
1 occupier
1 use
16
Q
what are the four tenants of rateability?
A
Actual occupation – tangible same place every day
Beneficial – capable of being used for its intended purpose
Exclusive occupation – sole occupation of hereditament
Transient – not too transient, degree of permanence
17
Q
Rateability lead case
A
J Laing v Kingswood 1949
18
Q
Tell me about the case J Laing v Kingswood 1949
A
The Court of Appeal adopted 4 essential determinants of rateable occupation. These are that the occupation must be actual, exclusive, beneficial and not too transient.
19
Q
What is rebus sic stantibus
A
‘things standing thus’ in latin. Taking things as they stand Two limbs Physical limb – assume property its in physical state Use limb – assume use staying the same
20
Q
What is the material day for a compiled 2017 list appeal?
A
1 April 2017
21
Q
what is the material day for a material change in circumstance appeal?
A
Day of proposal (check submission date)
22
Q
what is the material day for splits and mergers?
A
Day of event
23
Q
What is the effective day
A
Day liability stops, starts or changes
Usually material day unless there is an increase in RV then Effective date will be the day the list is altered.
Important date for ratepayers as this it affects finances.
24
Q
Can you name the two secondary legislations for 2017 list alterations
A
Non-domestic rating (alteration of lists and appeals) (england)(amendment) Regulations 2017
The valuation tribunal for England (council tax and rating appeals) (procedure) (amendment) Regulations 2017
25
tell me about SJ & J Monk v Newbigin (2017)
S J & J Monk own the freehold of the first floor of a three-storey Office building in Sunderland
- well known case on BENEFICIAL OCCUPATION
- They requested to reduce ratable value during reconstruction period.
- Issue was do we value at the 2012 condition where the unit was stripped out undergoing construction, or do we assumes a reasonable state of repair (para 2 schedule 6)?
- VO rejected, VT upheld this, Upper Tribal allowed SJJM appeal, Court of appeal reversed and allowed VO appeal, then Supreme Court reversed and allowed SJJM in line with Upper Tribunal.
- Hereditament incapable of beneficial occupation is not rateable
- Repair assumption is irrelevant
26
Tell me about Jackson (VO) v Canary Wharf (2019)
- concerned a number of floors in Canary Wharf’s iconic tower at 1 Canada Square.
- well known case on beneficial occupation.
- In accordance with Canary Wharf’s usual practice, following the vacation of the previous tenants each of the floors had been stripped back to shell condition, and upgrading works were carried out.
- The VO argued that, in the absence of a programme of works, there was no admissible evidence bringing the property within the ambit of the Monk Newbigin case. The VO thus valued the floors as though they were offices in repair.
- VT held in favour of Canary wharf, VO appealed but Upper tribunal rejected appeal.
- Premises which are not capable of beneficial occupation cannot represent a hereditament, and therefore should not be included in the rating list
27
what is meant be goodwill in rating?
The value of the business as a trading entity – where the incoming tenant is in the same trade as the outgoing tenant.
- Goodwill could be included within a premium payment for a lease
- Payment by the incoming tenant to reflect obtaining the benefit of existing clientele .
28
tell me about Gilbert v Hickingbottom (1956)
Lead case on hereditament assessment before Woolway v Mazars
Three general rules:
1. Properties in same occupation within curtilage or contiguous = 1 hereditament
2. Properties in same occupation but not in curtilage nor contiguous = separate hereditaments
3. Properties in same occupation but separated by highway = 1 hereditament – but only if the two are essential to one another
29
what is the definition of rateable value
Estimated rental value of a hereditament year to year on three assumptions being
Tenancy begins on material day at AVD levels of value.
Immediately before tenancy hereditament is in reasonable state of repair, excluding repairs a reasonable landlord would consider uneconomic.
Tenant pays all rates, taxes and has an FRI lease.
Found in LGFA 1988 Paragraph 2, Schedule 6
30
tell me about Woolway v Mazars LLP (2015)
question in this appeal is how different storeys under common occupation in the same block are to be entered in the rating list.
Concerned Tower Bridge House, an eight-storey office block in St Katherine’s Way, East London.
Mazars, a firm of chartered accountants, occupies the second and sixth floors of the building under separate leases. These floors are separated by common areas in the building and were entered in the 2005 rating list as separate hereditaments.
In February 2010 Mazars applied to the Valuation Tribunal to merge the two entries to form a single hereditament.
The VTE agreed that the two entries should be merged. The Valuation Officer, Mr Woolway, appealed to the Upper Tribunal who confirmed that the premises could be treated as one hereditament.
The Court of Appeal dismissed Mr Woolway’s appeal. Mr Woolway appeals to the Supreme Court. The Supreme Court unanimously allows the appeal.
Lord Neuberger, concurring with Lord Sumption and Lord Gill, concludes that a hereditament is a self-contained piece of property, where all parts are physically accessible without having to go onto other property.
If contiguous units do not intercommunicate and have to be accessed via other property of which the common occupier is not in exclusive possession, this will be a strong indication that they are separate hereditaments.
This completely changed the landscape from the Gilbert v Hickingbottom 1956 case. Creating what was called staircase tax.
31
what is the PICO 2018 act
The Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018 reverses the Supreme Court decision in Woolway v Mazars LLP which required non-intercommunicating occupations to be assessed separately and reverts back to the former VO practice where separate but adjoining areas, used for the same purpose and in common occupation are valued as a single assessment.
- Act took effect from 1 April 2010.
- Following the 2017 Autumn statement regarding the reversal of the effects of the 'stair-case tax', an addition to the definition of hereditament was made to the Local Government Finance Act 1988.
The amendment ordered the Valuation Officer to assess together properties that were made to be individual assessments following the Supreme court decision in Mazars.
32
what is contiguous?
Two areas which are used by the same common occupier who share a wall, fence, or other means of enclosure.
Ceilings and floors, where directly overhead or below each other, will allow property to be considered as contiguous where the properties are in the same occupation.
property will still be considered contiguous if there is a service space between the floor and ceiling, control of which remains with the landlord.
33
how does contiguity work for empty property?
Previously occupied contiguous property will continue to be one assessment where it all becomes empty on the same day. If parts are vacated on separate days then individual assessments will apply.
34
What are the three CCA stages?
Check – ratepayer confirms or edits details about their property
Challenge – once property details are agreed they can then challenge the valuation
Appeal – if the challenge result is unsatisfactory, they can take the case to tribunal (up to £300)
35
CCA timelines
VO have 12 months to resolve a check (3 month aim) if not complete the IP has the right to move on to challenge.
- Challenge must be made within 4 months of check completion date (16 months for external MCC)
- Challenge must be resolved within 18 months or IP has the right to go direct to appeal stage.
- IP appeal to VTE within 4 months of decision notice
36
what is the RV multiplier?
49. 9p – Small business
| 51. 2 – standard rate
37
why was CCA introduced?
Reformed the rating appeal system to make it more efficient.
ensures that factual issues are dealt with early in the process, by requesting the confirmation of these details up front.
38
what is the CCA process
Check Challenge appeal is the legal provision used by the VOA to allow ratepayers and their agents, to contest the accuracy of factual information, and/ or levels of valuation, for their rating assessment.
39
What is the central rating list
```
Rating list containing assessments of the network property of major transport, utility and telecommunications.
Such as:
Electric, gas and water supply networks
Railways
Telecommunication networks
Cross country pipelines
```
40
how is property in the central list valued and paid?
Single totalled rateable value figure for all the property occupied by the ratepayer.
Rates are paid direct to the Department for levelling up, Housing and Communities.
41
What legislation does the central rating list work under?
The Central Rating List (England) Regulations 2005
42
where is the central list located?
Can be viewed on public domain gov.uk website
43
Can you name 3 ratepayers on the Central List
```
Network Rail
London Underground
Dockland light railway
British Telecommunications (BT)
Sky telecommunications
National grid gas
Northern Gas networks
Southern Gas networks
Severn Trent Water
```
44
what sets out what plant can be rated and valued?
Plant and machinery regulations 2000 (SI 2000 NO.540)
| Statutory backing from Schedule 6 LGFA 1988
45
When were the plant regulations last reviewed
1999 by Derek Wood
46
what was the focus of the latest p+m review?
Utilities having their assessment prescribed by a statutory formula rather than normal valuation techniques
47
How would you go about valuing something you thought was plant?
Firstly consider is it plant? Ask occupier, take photo and/or ask colleague if unsure
Secondly Is the item listed in the 2000 p+m regs?
48
Can you think of any example where a building feature could be both plant or part of the building?
Lighting for lighting the building is general building function. Specialist UV light for business functions is more likely to be rateable.
49
What p+m classes are there?
Class 1 - Power
Class 2 - Services
Class 3 - Infrastructure
Class 4 – Structures (contains 2 tables)
50
can you tell me more about class 1
Deals with items used in connection with the generation, transmission, transformation and storage of power.
most commonly this will be electrical power
steam boilers, steam engines, electrical switchboards, air compressors, standby generators and solar panels.
Items are listed in table 1
51
can you tell me more about class 2
Many Class 2 items are reflected in the value of the building.
Common service items to look for are, heating, air conditioning equipment, and sprinkler systems.
specific items and systems of items open to rateability are listed by category in Table 2 of the regs.
52
can you tell me more about class 3
deals mostly with major infrastructure, usually in the central list.
does also deal with some common items.
```
Passenger lifts (for example) are usually reflected in the base rate, but goods lifts might need extra attention, usually with an uplift applied to the floors which they serve.
Railway tracks, escalators, masts, bunds, lifts
```
53
can you tell me more about class 4
Structural process plant
Common items include foundations, walkways, stairways, settings and pits, or very large boilers and liquid storage tanks.
Has two tables
Table 3 – No size or capability of being moved requirement.
Table 4 – Must exceed 400 cubic metres or be immovable within limits.
‘Pits’ – Table 3
‘Tanks’ – Table 4
54
Would you always rate and value an electrical distribution board?
No - found in pretty much every hereditament, commonly included in the rent of a property and therefore already reflected in the value we adopt for rating.
55
what do the p+m regs say about air conditioning?
Air conditioning is not specifically named in Class 2, but all the functional elements are, such as heating, cooling, ventilating and filtration.
56
how is air conditioning dealt with in rating assessments?
Office valuation schemes will often, but not always, reflect A/C.
For retail properties, there are agreed schemes in place, based on £7 sq m addition in shops, and £4 sq m in retail warehouses.
For industrial premises, A/C is commonly dealt with as a % addition, A/C usually being found in the ancillary offices.
57
Case law related to the four tenants of rateable occupation
Actual – R v Assessment Committee of St Pancras (1877)
Beneficial – Newbigin v SJ & J Monk (2015)
Exclusive – Southern Railway and WHSmith v Westminster City Council (1936)
Transient – Wilkins (VO) v London County Council (1957)
58
Tell me about Southern Railway and WHSmith v Westminster City Council (1936)
Lead case for exclusive occupation
Concerned WHSmith at Victoria station
Held that WHSmith are in exclusive occupation as they have exclusive occupation for the land in which the purpose it was created for (being a book shop).
Despite the southern railway having control over access arrangement this was no different to restrictive lease covenants in normal LL and tenant negotiations.
59
Tell me about R v Assessment Committee of St Pancras (1877)
Leading case on actual occupation
Looked at the definition of the word occupier
Legal possession does not mean you occupy e.g., if you own a house but it is vacant you are not liable for rates as you are not occupying it.
A person who takes actual occupation either by the owner leaving or against his will (someone dying) they will be deemed to be the occupier (doesn’t need to actually have title deed)
60
Tell me about Wilkins (VO) v London County Council (1957)
Builders were under contract to build a school on Londonn Council Council land
Erected 4 temporary huts, 3 for 18 months and 1 for 21 months
Found to be rateable as it had sufficient permanence
61
How long is deemed long enough to show permanence in relation to exclusive occupation
12 months or more
62
what use class is the industrial property in Brierly Hill?
B2 – General industrial
63
What use class is the retail shop in Kidderminster?
Class E – Commercial, business and service
| E(c)ii – Professional services
64
What use class is the office in Maidenhead
Class E – Commercial, business and service
| E(g)i – Professional services
65
What use class is the industrial property in Telford
B2 – General industrial
66
What use class is the retail shop in Uttoxeter
Vacant at inspection. Vacant at AVD and ED
67
What advice did you provide for the office in Maidenhead?
In dealing with a 1980’s office assessment in maidenhead I advised the appellants representative to withdraw the challenge – because the subject rent and evidence supported the current rateable value.
I used the comparable method of valuation and propositions of lotus and delta v Culverwell to establish the tone.
I considered basket of evidence, which was limited but two rents supported current values of £120/sqm
Agent wanted assessment reduced in line with other larger properties, however I advised the agent that they were operating in a different market, and we must consider the effects of quantum.
I also advised the agent of a 2016 subject rent that was not included in his submission. He was looking at a 2021 rent which I deemed to too removed from AVD.
I advised the agent that the car parking spaces were not assessed.
Agent did not withdraw, I sent my decision notice and created new assessment for parking spaces.
68
What advice did you provide for the industrial merger in Telford?
In dealing with the three industrial units I advised my senior colleague that in line with the 2018 pico act the 3 units should be merged - they are contiguous as that they have common walls.
Using plans and exploring the grounds using google maps, I was satisfied that they should be merged and assessed as one.
I reported four values at four different dates to back-date the previous area increases that had previously occurred – PICO allows us to go back to start of 2010 list.
Before I advised the billing authority and appellant of the changes I firstly advised a senior collegue of the proposed changes, and they agreed with my proposal.
I updated RV and appellant was satisfied with the outcome.
69
What advice did you provide for the retail shop in Uttoxeter?
I advised the panel in the roles of advocate and expert witness in relation to a retail unit in a shopping parade in Uttoxeter.
To best prepare I externally inspected prior to VT
I prepared my case and advised my opinion and gave factual information relating to the disputed matters on tone of value, vacancy rates, footfall and quality differences.
In providing the advice the Tribunal held in favour of the VO – they deemed the RV to not be unreasonable.
70
Is the initial response a legal requirement.
No, not determined by statute. VO has adopted this approach to best resolve Challenge, giving appellant an opportunity to respond to VO initial thoughts.
71
Are you aware of any recent case law on plant and machinery?
Iceland v Berry (2019)
Supreme court case involving well-known supermarket.
Issue was deciding whether the air handling system used in connection with refrigerated goods were ‘manufacturing operations or trade processes. Under the 2000 regulations, if they are, then they are not to be rated.
Supreme court held that the appeal be allowed and the contiguous freezing or refrigeration of good is part of the trade process and should not be rated.
72
What rental adjustments do you make?
```
Rent free
Stepped rent
Premium
Reverse Premium
Break option
Repair liability
Tenant contribution
Landlord contribution
```
73
When you made changes to a tone for a property, what did you do for surrounding properties?
I made consequential changes to relevant properties whereby their tone should be reduced in line with the challenge subject property. E.g. Erdington Retail properties.
74
What is the role of an expert witness?
primary duty as an expert witness is not to a client but to the tribunal.
Must give independent and unbiased evidence
State main facts and assumptions
Surveyors acting as Expert Witnesses (4th Edition) 2014 (amended August 2020)
75
What is the role of an advocate?
When acting as a surveyor-advocate you owe duties to your client. However, you also owe an overriding duty to the tribunal to act properly and fairly as set out in Surveyors Acting as Advocates (2nd edition professional statement, 3rd edition guidance note) 2017
take personal responsibility for the conduct and presentation of your client’s case, and act in the best interests of your client.
not allow your integrity or professional standards to be compromised
not deceive or mislead the tribunal or any opposing party
76
what is a completion notice?
Notice served for a newly constructed property to serve as the date whereby building is said to be complete and rate liability can commence.
In accordance with section 46a LGFA
To prevent the party avoiding the payment of rates by not completing construction of a building.
77
Tell me about the Milton Keynes City duck case
Ratepayers occupied two separate units in a covered shopping centre.
One was a public house and the other partly a public house and partly a licensed cafe bar.
The valuation officer contended that the premises ought to be valued so as to take account of their more lucrative potential as shops, but the ratepayers contended that they should be valued simply for what they were.
Valuation officer appealed to the Court of Appeal. Appeal was dismissed.
The rule of rebus sic stantibus (things standing thus); that it was wrong to say that value had to take into account all alternative uses to which the hereditament in its existing state could be put in the real world.
78
How do you value using the time value of money when analysing a rent-free period
0 rent free period shown as the first line
Rental income on second line, YP is deferred by length of rent free using growth rate of 7%
PV is deferred by length of time of rent free
(YP x PV of £1) x Rent = total rental income
Divided by YP @ growth rate = yearly rent
79
How would you deal with zoning a property with return frontage
If the returned glazed frontage runs for the entire length of the shop, then it will be appropriate to apply a percentage additional to the value of the whole shop.
Dependent on the quality of the return frontage (i.e. is it facing other retail units, does it substantially add to the prominence of the shop, is there a secondary entrance from the return frontage elevation). One might add 10% or 7.5%, 5% or 2.5% to the total rental value of the ground floor to reflect the benefit of the return frontage.
In a situation whereby, the glazed return frontage is partial i.e. only part of the shops return frontage benefits from glazing, and the rest is a solid structure, an addition to the rental value should be made for the area of the shop which benefits from the glazed frontage.
Another approach is to zone from both frontages (only say this if they ask)
zoning from the inferior entrance ceases when it is less in value than the value attributed when zoning from primary frontage.
80
What is a return frontage
Where a retail unit occupies a corner position it may have glazing on part of the side elevation and we refer to this as return frontage (R/F).
JEWELLERS IN PARTICULAR LIKE CORNER SHOPS WITH R/F OR SPLAYED FRONTAGE
81
benefits and drawbacks of return frontages
+ve
increases prominence of the shop
customers can see inside the shop thus enhancing the tenant’s opportunity to attract more customers
the tenant has a greater opportunity to display
-ve
Most retailers now seek the maximum amount of linear wall space and so do not want a glazed return frontage because they could not rack against that frontage and so lose linear wall space.
The dressing of shop windows is time consuming and costly
The insurance premises are higher for a unit with a glazed return frontage
82
How did the zoning work for the retail unit in Uttoxeter?
6.1m zones.
Only two zones A and B £165 and 82.50
Length of shop was less than 12m
83
Any relevant updates to Local tax following the 2022 spring statement?
Accelerated introduction of green business rates relief from April 2022 - new rates relief scheme for green technology including solar panels, heat pumps, battery storage and cycling infrastructure.
This is on top of reducing the VAT on energy savings materials (ESM) from 5% to 0%, further incentivising homeowners to buy ESMs from businesses as part of a wider package of Government measures targeted at improving energy efficiency
Business rates multiplier frozen for another year – 49.9p and 51.2p.
84
How would you deal with p+m on site?
Where it is safe to do so (and you have the ratepayer’s permission) I would take photos of the plant or machinery found on site, together with any identification plate showing the type, size and output of the item.
Note what the item does if in doubt, ask.
But above all, do not take risks while inspecting, measuring or taking photos.
In many cases relevant details can be obtained from the manufacturer’s name plate on the item, or by asking the site engineer.
85
How do you value p+m?
where the plant is reflected in the base price per square metre the direct or comparative rentals approach is normally to be preferred.
Where the plant is not reflected in the basic price per square metre it will usually be valued by reference to cost, through the application of the contractor’s basis of valuation.
The Rating Cost Guide provides a guide to replacement cost for the items listed in it. These costs are estimated adjusted costs at the AVD and include the cost of purchasing, shipping, installing, testing and commissioning the item.
Cost decapitalised to get to annual figure to be included within the assessment.
86
why do you not use IPMS in rating?
the Agency very much supports the aim of the IPMS and RICS in having a clear international standard for measurement it is neither possible for the VOA to become compliant for the 2017 nor, probably, at least for the next revaluation following.
The requirement to use IPMS is not mandatory where the client requires a different basis and clearly, with valuation officers statutory duty making them effectively the client, their decision will be the basis of measurement for the 2017 revaluation remains the RICS Code of Measuring Practice 6th edition together with the VOA code.
87
For challenge cases why do you adjust the rents?
To convert rental evidence into a form which is compatible with the definition of Rateable Value in Schedule 6 para 2(1) of the Local Government Finance Act 1988.
The rental evidence obtained on FORs will rarely, if ever, accord with the definition of RV.
88
Why is the rental information on FORs not always in line with the definition of RV?
Commercial leases contain a variety of covenants pertaining to user, repairing, insuring and servicing obligations, rent review and treatment of tenants’ improvements.
the rating hereditament is deemed to be vacant and to let without premium, but in the real world the present occupier may have paid a premium to the previous occupier or to the landlord
During periods when the market is depressed reverse premiums are sometimes paid to a new tenant by the landlord or the previous occupier, or other incentives given in the form of rent-free periods in excess of any ‘norm’ fitting out period or the transfer of liabilities to the landlord.
The contractual relationship between the actual landlord and tenant may be subject to the provisions of the Landlord and Tenant Act (LTA) 1954. This may have the effect of modifying the terms of the lease and thus the rent that might otherwise have been agreed
89
what order do you carry out rental adjustments for challenges?
There are no set rules governing the order of adjustment other than that the adjustment for repairs should be made last. (F W Woolworth and Co Ltd v Peck (VO) 1967 LT RA 365). However, to be consistent the following order has been adopted:
(i) VAT
(ii) Rent free periods/stepped rents.
(iii) Premiums paid by and to the tenant.
(iv) Tenant’s improvements
(v) Value of any surrendered lease
(vi) Overage or other lease terms
(vii) Domestic accommodation
(viii) Business rates and other payments
(ix) Repairing/insuring liabilities
90
How is VAT treated in terms of rent in determining rateable value?
Although VAT is often specified within leases to be recoverable from tenants as additional rent it is considered that it does not form part of the rent payable under the hypothetical tenancy.
The imposition of the tax is likely to be inconsistent and its impact on underlying rents insignificant in most cases. The overwhelming need for a uniform basis for rating dictates that the RV is net of VAT
91
what is VAT
Value added tax
| VAT is a tax on the supply of goods and services, current rate is 20%
92
how is rent free treated when adjusting rents?
rent-free period is an inducement, which should be adjusted for, however this does not include periods granted to enable the tenant to complete or fit out the property for its occupation. No allowance should be given for these periods as the concession is only given to allow the tenant to complete works.
When dealing with rent-free periods it is essential to exclude the period attributable to the normal fit out period for the type of property concerned. Only the period in excess of this ‘norm’ should be treated as being an incentive from the landlord.
93
Does the industrial in Brierly Hill have p+m?
No – no p+m currently assessed.
| No air conditioning or other p+m
94
Old and new use classes for local tax cases and case study
Subway case study – A3 Restaurants and cafes’ - E (commercial service business)
Erdington retail – A1 Shops - E (commercial service business)
Kidderminster retail – A2 Financial and professional services - E (commercial service business)
Office maidenhead – B1a offices - E (commercial service business)
Industrial telford – B1c industrial - B2 General industrial
VT retail Uttoxeter – A1 Shops - E (commercial service business)
95
What do you know about council tax?
Council Tax is an annual fee your local council charges you for the services it provides, like rubbish collection and libraries. Normally you pay it in 10 monthly instalments, followed by two months of not making any payments.
How much Council Tax you pay depends on:
your personal circumstances
which valuation band your property is in
how much the council needs to fund its services
All homes are given a council tax valuation band by the Valuation Office Agency (VOA). The band is based on the value of your home on 1 April 1991.
England and Scotland have eight Council Tax bands – ranging from A (the cheapest) to H (over £320,000).
Your home’s Council Tax band is based on its rateable value – the more expensive the property, the higher the Council Tax band.
