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RICS APC > Local Taxation > Flashcards

Local Taxation Flashcards

1
Q

How would you adjust a rent for service charge?

A

You wouldn’t if the service charge was paid by the tenant and considered reasonable repairs

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2
Q

How would you adjust a lease for a rent free period?

A
  1. Capitalize the rent for the period receivable
  2. Discount back to the present day
  3. Amortize until rent review
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3
Q

What are the deadlines in CCA?

A

Check - 12 months to respond
4 months to make a Challenge
Challenge - 18 months to respond
4 months to make an appeal

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4
Q

What are the Plant and Machinery regulations?

A

Valuation for Rating (Plant and Machinery) (England) 2000

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5
Q

What are the 4 plant and machinery classes?

A
  1. Power eg compressor
  2. Heating eg heater
  3. Movement eg lifts
  4. Structure eg bridges
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6
Q

What is the case law for repair?

A

Monk v Newbiggin 2017
Canary Wharf v Jackson 2019

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7
Q

Is air conditioning rateable?

A

Yes unless used for trade related purposes

Displayed in Iceland Foods v Berry 2018

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8
Q

How is air conditioning valued for Rating?

A
  1. comparable approach - rents then settlements
  2. cost approach - find annual equivalent
  3. backstop of £7.00/m2
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9
Q

How would you treat post AVD evidence and what is the case law?

A

Place less weighting on it

Specialeyes v Felgate

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10
Q

What factors do you consider at the material day?

A

Factors that impact:
Physical state/ quiet enjoyment
Physical locality
Mode/ category of use
Use of surrounding properties
Waste disposed of on site

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11
Q

Are you aware of any recent case law regarding repair?

A

Aviva Investors v Bunyan 2022

Minor alterations are considered repair

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12
Q

What is the relevant case law for mode/ category of use?

A

Fir Mill v Royton 1960
Scottish and Newcastle Retail v Williams 2000

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13
Q

What was established in Monk v Newbiggin?

A

Schedule of works is NOT required if incapable of beneficial occupation

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14
Q

Who is the VOA’s client for Rating?

A

Department for Housing, Levelling Up, and Communities

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15
Q

What is the RICS guidance relating to Rating?

A

RICS Professional Statement: Rating Consultancy 2017

RICS Guidance Note: Rating Appeals 2017

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16
Q

What is the difference between the roles of advocate and expert witness?

A

Advocate- acts for client without compromising professional standards
Does not offer opinion of value

Expert Witness- overriding duty to tribunal, independent expert opinion

17
Q

Tell me about the case of Cardtronics v Sykes 2020

A

Supreme court ruled that internal and external ATMs should be treated the same
Not separate hereditaments as retailer remained in paramount control

18
Q

Where are exemptions from Rating found and what are they?

A

Schedule 5 of Local Government Finance Act 1988

Agricultural buildings and land
Sewers
Properties occupied by disabled people
Places of religious worship
Parks

19
Q

Give me some examples of building rates reliefs

A

Empty rates relief
Small business relief (RV less than £15k)
Transitional relief

20
Q

Tell me about the case of Iceland v Berry

A

Originally ruled by the upper tribunal that more powerful air con was not a trade related purpose for frozen food store

Supreme court overruled this- not rateable as ‘tool of the trade’

21
Q

What are the assumptions regarding rateable value?

A

Reasonable repair
Fully FRI lease
Tenancy begins on the date the RV is to be assessed

22
Q

What did the case of Woolway v Mazars 2012 determine?

A

What defines a hereditament
- definable position
-single occupation
-single use
-single geographical location

23
Q

What are the 4 elements of rateable occupation? What is the case law?

A

Actual
Exclusive
Beneficial
Not too transient

John Laing v Kingswood 1948

24
Q

Can you name any other case law regarding weighting of evidence?

A

Harwood v OBrien
Settlements have greater weight than rents

25
Q

Can you talk me through the case of Jackson v Canary Wharf?

A

Follows on from Monk v Newbigin:
- beneficial occupation comes logically prior to the repair assumption
- if undergoing redevelopment or reconstruction on material date then no beneficial occupation
- value in the list at zero

Jackson v Canary Wharf
- regarding two floors of offices which had been stripped to a shell prior to tenant fit out
- take premises as they are on the material date
- doesn’t have to be an ongoing scheme of works
- removed from the list as not a hereditament

26
Q

Why did you request a schedule of works for the retail unit in Horsham?

A

To see if there was a hereditament on the material day.
The shop was being changed substantially and therefore the the original hereditament no longer existed.

27
Q

Where are material dates outlined?

A

List Alteration Regulations 1992

RICS APC (8 decks)

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