Local taxation level 3 Flashcards
Tell me about the deletion case you dealt with?
4 newly constructed storage units in Hingham
Agent requested deletion as no completion notices served
Guidance from s46a of LGFA 1988 and case law
Confirmed with local authority no notices served
Advised senior management they should be deleted and re-entered.
What are completion notices?
A document with a date specifying a completion date.
They are issued when newly constructed buildings are deemed complete and liable for rates.
What section of the Act deals with completion notices?
Section 46a of LGFA 1988.
There is right to appeal.
New building also means those that have been structurally altered.
When should a completion notice be served?
As soon as practically possible. If building is not complete then BA can give a date of completion within 3 months as per Sch 4.
What do you know about empty rates and completion notices?
If after service of completion notice the property is unoccupied, then empty rates relief kicks in for 3 months of 6 months for industrials.
What happens if you do not serve a completion notice?
It becomes a question of fact whether the property is deemed to be ready for occupation for the purpose intended to occupy. Property cannot be entered into the list even if it is very nearly ready to be occupied if no notice served, until actually complete.
What is the effective and material day for completion notices?
The date specified in notice or by tribunal if appealed
What is the Aviva v Whitby 2014 case?
Confirms earlier case of Gladman Sipps 2011 (offices). Aviva was industrials. BA failed to serve completion notices. VO said property is deemed complete provided it does not lack any features that is needed for occupation. Tribunal found it lacked power and distribution. Ordered list to be deleted.
What was the main point from Prudential Assurance v VO 2011?
If no completion notice served then property cannot be entered into the list.
What was the advice you gave for this deletion case?
S46a gives us a mechanism by which new buildings can be brought into a list.
BA confirmed no notice. There was no basis on which entering these properties into the list as they were not ready for occupation as works were ongoing. No notice was served even when they were complete. The occupation date is the date they should be assessed from.
What are the two types of completion notices?
Sch 4a para 1(1) - building reasonably expected to be completed within 3 months. Serve asap. Serve and bring into list.
Sch 4a para 1(2) - building is complete. Serve and bring into list.
What does S46a of LGFA 1988 do?
It governs how to bring into the list new buildings
Why did you request the lease for the deletions case?
To see when they were occupied as that is when the effective dates will be from
Tell me about the harlow industrials units case?
Agent contended there had been an MCC which impacted the rental value of 8 industrial units caused by the roadwork scheme on Edinburgh Way in Harlow.
Requested 10% temp reduction.
Units were a mix of workshops and warehouses.
I assessed the contention and advised the agent that an allowance would be applicable to those closest to the works but no evidence has been presented to support a reduction on those further away.
Case proceeded to Tribunal. I advised the panel the same.
Panel part allowed. Granted 2.5% reduction.
What case law did you refer for MCC?
Morton v Jones 1994 - 4 shops affected by disturbance over 12 months from carriageway and pavement works. At material day the works were almost to an end so no reduction warranted.
In Sheppard 1977 - Two houses affected by noise and dirt over 6 months by sewer laying work. It was held that the hypothetical bidder may make a reduced bid on the material day.