Following the Supreme Court decision of Newbigin (Valuation Officer) (Respondent) v S J & J Monk (a firm) (Appellant), the interpretation of rating law has been altered when considering works of repair, refurbishment, conversion and redevelopment.
The decision has ultimately been beneficial for ratepayers and specifically for developers.
Roger Hannah are retained by a number of developers within Yorkshire and the North West to provide rating advise and lodge appeals on premises which are undergoing conversion, redevelopment or refurbishment works.
We were recently involved in a large-scale scheme whereby a dormant former college building was being converted into residential apartments in Rotherham.
The empty rates liability for the client was in the region of £60,000 per year.
Following purchase of the property a scheme of works commenced, which included a full strip out of the premises and subsequent construction of self-contained residential flats.
Roger Hannah lodged an appeal on commencement of the scheme of works and were able to successfully argue that the premises were no longer capable of beneficial occupation as at the date of the strip out and should therefore be deleted from the rating list.
This generated backdated savings for the client and removed an ongoing empty rates liability.
If you own a property which is undergoing or has planned works of conversion, repair or refurbishment and you would like further information as to how we can assist, please do not hesitate to contact one of our team.