Non Domestic Rates Law

Legislation, Purporse of relief, General Provisions, Information

43, 46, 49

provide short term assistance to business suffering circumstances beyond the businesses control

each application will be considered on merit, No rateable value limit, All revel cent factors to be considered in how the ratepayer is going to meet their liability, Online application process. Details including contacts, business information, information showing how the busiess is suffering from hardship

date in which hardship is show to have begun => estimated day in which the business is expected to be lable to meet liability again

Councils Discretion

Ratepayers own choices were the cause of the hardship relief and there fire the council were not acting unreasonably in refusing this request

When the business was incorporated, No of employees, Are wages above industry standard, Net profit loss for 2 year period

43, 44, 44A, 54, 65

Occupation of part is occupation of whole

Occupation includes possession but legal possession doesn’t constitute occupation

4 key elements of occupation, accepted by House of Lords in the London City Council v Wilkims (1956) case

Actual, Beneficial, Exclusive, Not too transient

Physical use of land or property, intention to occupy Is not sufficient. Calmain Properties v Rotherham council tells us this when the owners of a warehouse were not deemed In actual occupation as they were trying to let the building

shouldn’t be classed as occupation, councils to judge status as if it wasn’t there

determining if the occupation is of value to the occupiers. Marko case deemed when a 0.2% of a floor area was being used to store legal documents that were required to be retained was to be considered occupied

show the occupier has acces to a hereditaments which is not shared. In the Thomas v Witney Aquatic case the lake used for water sport was held as rateable with floating clubhouse. The gravel processing company which own a large part of the bed did not interfere with the ratepayers enjoyment

refers to the time for which a hereditaments exists. Sir Robert Mcalpine case the lands tribunal found 5 contractors huts non rateable because of the period of time they were on the site

sections 42-48

Schedule 5

Schedule 9

reminder, summons, final demand, negotiating, bayliffs & enforcement agent, Legal proceedings, seeking insolvency

legislation, roles, local rating list, central rating list, proposals, appeals

sections 52-55, 61 and schedules 6&9

valuation officer is there to ensure the list is accurately maintained within a certain jurisdiction, Secretary of State is responsible for passing all new laws regarding to rates

individually assess the rateable value for each hereditament

accommodate the business rates assessments of large properties, typicall utility network. New list complied on the 1st April and will stay live until the next is compiled. copy of the draft list must be sent to the BA by December

to alter the rateable values to match the current property market. Also allows for the VO to amend multipliers. the impact could be positive or negative on a ratepayer

higher RV, aggregate value for all ratepayers assessments is used. electricity, gas and water supply networks, cross country pipelines, railways and telecom networks.

CCA, proposal should include name, address, contact number of proposer, the grounds for the proposal and all evidence. an invalid proposal must be resubmitted within 4 months. well founded proposals should be entered into the list at the effective day agreed

must be referred to the valuations tribunal within 3 months. where by a decision on the case will be made

rating lists & entry into the rating lists

occupied rate

Unoccupied rate

Discretionary relief

Harship relief

3 / 6 month exemption - Prohibited by law - action to prohibit occupation or squire - Listed buildings - Ancient Monuments - Minimum RV - possesion in the event of death - Insolvency

two warehouses occupied by charities, issue questions whether they were wholly and mainly in use of the properties and therefore entitled to the relief. Judge determined wrong to take account of the effiency of the furniture storage

80%

start of liability - Start of each financial year

property address - Account No - Name of the charity - Charity No - Objectives & Purposes of the organisation - Contact details - Signature of Delaration

registered charity or trustees of a charity

court date set, goes to judge for verdict

4 weeks

3 / 6 month exemption - Prohibited by law - action to prohibit occupation or squire - Listed buildings - Ancient Monuments - Minimum RV - possesion in the event of death - Insolvency

sections 45,45A,46,46A & Schedule 4A

- ensure no part of the hereditament is occupied - Ensuring the ratepayer is the owner, with owner described as ‘person entitled to possesion’ - the hereditaments are shown in the list - properties fall into the class prescribed by regulations

Section 55 and Schedule 4A

4 weeks

4 weeks

Sections 43-48

3 / 6 month exemption - Prohibited by law - action to prohibit occupation or squire - Listed buildings - Ancient Monuments - Minimum RV - possesion in the event of death - Insolvency