Legal News

A Supreme Court decision about how the Valuation Office Agency (VOA) values non-domestic buildings which are occupied by more than one person or a business could mean a change in business rates for some ratepayers.

The decision in the Supreme Court case Mazars vs Woolway means that the way in which properties where occupiers use two or more separated spaces within the building has been revised.

The VOA is now legally obliged to treat different areas of the same building accessed through communal areas as separate premises for the purposes of business rates. Previously, these had been valued as a single property.

For example, in a multi-storey office building with different occupiers, where two consecutive floors are occupied by the same person or company, these would have been considered as “one property” for business rates purposes.

However, following the Supreme Court’s decision, these must now be considered as “two separate properties”.

As a result, ratepayers affected by this may be issued separate bills for different parts of the property and the overall rates bill could increase.

This change may also affect business rates already paid, as any changes to business rates are likely to be backdated to whichever is the most recent –
ie 1 April 2015 in England or 1 April 2010 in Wales.

The VOA will contact those affected as each property is reviewed.

Duncan Lewis Property and Housing Solicitors

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There are Duncan Lewis offices across the UK and our property lawyers and housing team are also able to advise on:

• Conveyancing services
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• Unlawful eviction.

For expert legal advice on housing law, call Duncan Lewis property and housing solicitors on 0333 772 0409.