Mazar's Ruling - The Effect On Business Ratepayers
There is an update on the way the Valuation Office Agency assesses the rateable value of premises where there is more than one occupier
In 2016 a Supreme Court case changed the way that the Valuation Office Agency assessed the rateable value of premises where there is more than one occupier.
Details can be found at https://www.gov.uk/government/news/changes-to-how-we-value-some-non-domestic-properties-with-more-than-one-occupier. This may have resulted in some ratepayers being liable for multiple rating assessments and they may have lost any entitlement to Small Business Rates Relief.
The Government has decided to introduce legislation that reverses this in a number of cases https://www.parliament.uk/business/news/2018/may/lords-debates-rating-property-in-common-occupation-and-council-tax-empty-dwellings-bill
If you have been affected by this ruling, we suggest that you contact the Valuation Office Agency https://www.gov.uk/contact-voa to discuss the matter.