VIP – Valuation In Practice newsletters

News about council tax, non-domestic rates and the appeals process, including some recent decisions. These newsletters are prepared in house primarily for staff of the Valuation Tribunal. They may be of interest to a wider audience.

It is important to appreciate that the views expressed within these newsletters are purely personal and do not purport to be definitive statements on the law.

Click here to receive an email alert when a new issue of our newsletter is posted.

  • Issue 62 November – 2021
    Included in this issue:
    Saintta Global Lawyers (UK) Ltd v Ricketts (VO) [2021] UKUT 0242 (LC); Should a modern TV Studio be valued on a warehouse basis?; Office fit-out costs; Class J Exemption; Should an owner be liable for council tax where lease for building is forfeited by appellant?; Sixty-one dwellings let out on a room-by-room basis; Increase in the charge following a recalculation of council tax reduction.
  • Issue 61 August – 2021
    Included in this issue:
    Kasperowicz v Plymouth City Council [2021] EWHC 1208 (admin); Hurstwood Properties (A) Limited and Others (Respondents) v Rossendale Borough Council and Another (Appellants) [2021] UKSC 16; Meadowbank International Ltd v Allis (VO) [2020] UKUT (LC) RVR 117; Avison Young and David Jackson (VO) and between Jo Moore (VO) and Great Bear Distribution Ltd [2021] EWCA Civ 969; Is the Church of Scientology Religious Education College Inc a place of worship?; exemption under Classes G and J; meaning of dwelling; Valuation list entries for moorings occupied by boats; discretionary award; houses in multiple occupation; a doctorate student claiming a student disregard; buyer beware – increase of two council tax bands following material increase.
  • Issue 60 April – 2021
    Included in this issue:
    J J Wilson (Ipswich) Ltd and VO [2021] UKUT 0044 (LC); Doyle, Lucus, Webster and Roberts (Listing Officer) [2020] EWHC 659 (admin); Cement works, pipeline & quarry; Issue – correct date property should be entered into 2010 rating list; farm visitor attraction; Class G exemption; Class D discount; HMO; application from the VO for appeals to be struck out.
  • Issue 59 – January-2021
    Included in this issue:
    Bartolo v Hanson (VO) [2020] UKUT 0318 (LC); Co-op Group, Poundland Ltd v Virk (VO) and Battelle Agrifood Ltd v Sykes (VO) [2020] UKT 286 (LC); Brown v Hambleton District Council [2021] EWHC 1 (admin); London Borough of Southwark and Ludgate House Ltd & Ricketts (VO) [2020] EWCA Civ 1637; Allowance in notices for delivery; Penalty for failure to notify of change in circumstances; CTR calculations; Should fair maintainable trade (FMT) be adopted?; Single person discount.
  • Issue 58 – October 2020
    Included in this Issue:
    London Borough of Newham v RAD; Sykes (VO) v Great Bear Distribution Limited; Libra Textiles Ltd t/as Boundary Mills and Centric Assets Ltd v Ritchie Roberts and David Alford (Valuation Officers); Broderick v Coventry City Council; Atos IT Services Ltd v Fylde Borough Council.
  • Issue 57 – July 2020
    Included in this issue:
    Cardtronics UK Ltd and others v Sykes and others (VOs); Interoute Vitesse Ltd (formerly Vitesse Networks Ltd) v Gidman (VO); Wall & Wall (re Induna Stables); Humphrey v Fenland District Council; pioneer allowance; fire damaged pub; long term empty property premium and Class E; Class N exemption; backdating discounts; application for an extension of the time limit for making an appeal.
  • Issue 56 – April 2020
    Included in this issue:
    Roberts (VO) v Backhouse Jones Ltd; Buzz Group Ltd v Salmon (VO); Arma Hotels Ltd v Corkish (VO); Stock Auto Breakers Ltd v Sykes (VO); Avison Young Ltd v Jackson (VO); Jackson (VO) against a decision of the VTE; Facciolo & Costantin (VO); Corkish (LO) v Berg; Derby Teaching Hospitals NHS Foundation Trust and Others v Derby CC and Others; place of religious worship; reinstatement to the rating list under reg. 38(7) of VTE Procedure Regulations; disaggregation; local occupancy restriction; sole or main residence; student exemption.