Occupied Rate Liability Flashcards
Before rates are payable there must be:
- a person/ company in occupation of the property
2. a rateable property shown in the local non-domestic rating list
How do we classify an occupier?
- Actual occupation
- Exclusive occupation
- Beneficial occupation
- Transcience
What does actual occupation refer to?
refers to possession in the sense of the presence of the occupier on the lands
How do we define exclusive possession?
the tenant must be able to exclude all others from using that land in the same way as they are
How do we define beneficial occupation?
a building that is capable of being used for its intended purpose, even though it may have some minor defects
How do we define transience?
casual or occasional occupation like s showman- no rates required
How long do temporary structures have before rates are enforceable
12 months