Business Rates in Multi-Occupied Properties – Consultation

 

THE PLA LAW REFORM COMMITTEE NEEDS YOUR COMMENTS

The Department for Communities and Local Government has published a Consultation on reinstating the practice of the Valuation Office Agency prior to the decision of the Supreme Court in Woolway (VO) v Mazars [2015] UKSC 53.

The Consultation can be found here:
https://www.gov.uk/government/consultations/business-rates-in-multi-occupied-properties

As a consequence of Mazars, the current practice of the VOA is that separate units of property in a shared building should be treated as separate rating units and receive their own separate business rates bills, regardless of whether they are in the same occupation and contiguous. The financial consequence of this in many cases is ultimately an overall higher business rates liability for affected businesses.

The Government wishes to reinstate the relevant elements of the VOA’s practice prior to the Supreme Court decision. The Consultation seeks to elicit views on this. Draft legislation is proposed to give effect to this.

The Law Reform Committee of the Property Litigation Association will be considering this Consultation. Should any member wish to comment on the Consultation, please can they email Bryan Johnston (bryan.johnston@dentons.com) in order to provide their comments on any of the specific questions upon which the Consultation is seeking a response.

The closing date/time for submissions is 11.45pm on 23 February 2018. Therefore, please provide any comments on or before 9 February 2018 to allow the LRC to compile the responses and prepare any submission to DCLG.

The LRC looks forward to hearing from you.

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