Local Taxation Flashcards

Question

What is MCC?

Answer 1

The Schedule 6 LGFA 1988 gives 6 factors to consider at material day: 1. matters affecting physical state or enjoyment of the hereditament (building works) 2. mode or category of occupation 3. quantity of minerals / substances extracted 4. quantity of refuse permanently deposited on hereditament 5. Physical state of locality/ matters affecting physical locality in which hereditament is situated 6. Use or occupation of surrounding properties (Tesco move in next door) Note: NDR 2023 mandates if changes due to legislation/rules etc cannot appeal

Answer 2

assumed to be vacant and available to let on the statutory terms of the hypothetical tenancy.

Answer 3

1.MCC 2. eff date wrong 3. Recon 4. Removed or added to list 5. Change made by vo which is wrong 6. Compiled list error 7. Domestic or exempt 8. VT decision 9. P&M change

Answer 4

LHFA 1988 SCH. 5 Agricultural land and buildings Fish farms Places of worship 1. Open invitation 2. Church of England certified. Caselaw church of Scientology 2023 Parks - Lambeth overseers v LCC 1897 free open access managed by LA. Ancillary to park if enhances enjoyment Disabled - must be for training or keeping disability occupants occupied not for hospitals Light houses Visiting forces

Answer 5

1. EMPTY BUILDING ‘ 100% relief on vacant properties for 3 months and 6 months relief for industrial. (From Apr 24 must be re’occupied for 13 weeks 2. LISTED BUILDINGS- 100% relief until re-occupied 3. SMALL BUSINESS SUPPORT RELIEF - 100% relief for RV of 12k or less. Relief phased from £12,001 to 15k. Must occ one property in UK 4. CHARITABLE - 80% if used for charitable purposes 5. TRANSITIONAL RELIEF- protect IP from large increase or decrease in their rating liability between valuations. From 2023 only for increase 6. ENTERPRISE ZONE RELIEF - If starting up or moving to Enterprise zone can get up to 55k over 5 years 7. IMPROVEMENT RELIEF - if area has been increase, efficiency or p&m improved and certified that occ has been in occ for duration of works by ba then eligible SMALL BUSINESS SUPPORT RELIEF - No increase of more than £600 Sec 44a building ot occupied following redevelopment Council can award discretionary relief for short terms

Answer 6

Value as it stands value things as they stand at the material date based in two separate limbs: physical and use limb PHYSICAL LIMB Using reasonable personal test we only have regard for minor changes/alterations. We do not have regard for hope value. I.e stud wall in zoned shop, zone straight through as a reasonable person would remove at little cost. This would not be the case with structural wall. USE LIMB Using principle characteristics use test, must value property for same general purpose as existing use of the hereditement in the open market. Value attributable to the prospect of using for different purpose must be disregarded I.e if u have parade of shops at 10k and subject could be used as restaurant and value at 15k we value based on existing use X2 caselaw FIR MILL V ROYSTON 1960 held cotton mill valued as factory rather than a cotton mill. A factory is a factory and a shop is a shop, not a particular shop SCOTTISH &NEWCASTLE V WILLIAMS 2000 Confirmed we assess mode and category based on 2 limbs of Rebus separately. Case was public house in parade of shops. Decision to value on existing use as public house

Answer 7

* FRI - Full repair and insurance - No adjustment needed * IRI - Internal repair and insurance only - Deduct 5% from headline rent * IR - Internal repair only - Deduct 5% and 3.5% from headline rent

Answer 8

Contains assessments of major transport, utility, and communications such as gas, water, railways etc

Answer 9

Singal totalled RV for all property occupier by rate payers. Paid direct to Ministry of Housing, Communities and Local Government

Answer 10

Gov UK website

Answer 11

Lotus and Delta - 6 propositions 1. Subject rent should be starting point 2. Closer comparables are to time, subject and conditions, the more weight attached (Assess the validity of the rent against the hypothesis of rateable value) 3. Other rents should be used where available (Comparable rents) 4. Other assessments of comparable properties (Use comparable assessments and agreed assessment) 5. Value formed on actual rent and degree of comparability of evidence (Opinion can be formed from the above and attach different weight) 6. Where no comparable evidence, subject given most weight (refer back to subject rent)

Answer 12

The general range of comparable evidence setting the tone. An established rate per m2 based on comparable evidence and other completed cases in a particular area/parade. Tested through VT outcomes and settlement evidence.

Answer 13

O'brien v Harwood (VO) 2003 Explanation of tone of list, 3 stages leading to establishment of a tone of list o When value is introduced in a list it holds little weighting as its not tested o Over time challenges and agreements form a pattern of value o Rent agreements help establish tone later in the list as they have be tested over time Futures London Ltd v Stratford (VO) [2005] - End of the list at which points it’s considered the tone has been thoroughly examined by settlements/VT by rating surveyors.