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Rating practice for separate floors in a building (Supreme Court)
Practical Law UK Legal Update 5-617-7943 (Approx. 4 pages)
Rating practice for separate floors in a building (Supreme Court)
In Woolway v Mazars [2015] UKSC 53, the Supreme Court has held that non-contiguous floors occupied in the same building by the same business should be treated as two separate hereditaments for non-domestic rating purposes.
Note added (5 November 2018): Note that the Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018 retrospectively reinstates the position on business rates for contiguous properties which applied before this judgment.
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Resource ID 5-617-7943© 2024 Thomson Reuters. All rights reserved.
Published on 31-Jul-2015
Resource Type Legal update: archive
Jurisdictions
Related Content- England
- Wales