Business Rates Briefing - December 2019

This month, we set out further information on developments in the rating world, primarily in England and Scotland.

The briefing includes the following (with our commentary):

  • Revaluation 2021 or 2022, England & Wales - much may depend on the outcome of the election and not much time remains for the legislation to be enacted if the government decides to proceed with a 2021 revaluation in England and Wales.
  • The Treasury Select Committee Inquiry on “Impact of Business Rates” in England - In February 2019, the Treasury Select Committee announced that it would conduct a review of the impact of business rates on business in the UK. With the report now published, we attach a copy hereto.
  • A case-law update looking at Ludgate House Ltd v Ricketts (VO) and the London Borough of Southwark.
  • An Appeals update in Scotland, as Scotland’s Chief Statistictian publishes statistics on the progress and results of non-domestic rates revaluation appeals following the 2010 and 2017 revaluations.

Download the full Business Rates Briefing for more information. If you have any queries or would like further clarification of the matters raised, please do not hesitate to contact a member of our team.