Header graphic for print
Keeping It Real Estate News and Trends in UK Real Estate, Disputes and Planning Law

Tag Archives: rateable value

Posted in Case Updates

Business rates: the Supreme Court decides on rating practice for separate floors in a building

Business rates are a tax on non-domestic property, with each property unit or “hereditament” being subject to a rateable value on which the tax is calculated. Where different parts of an office building are occupied by the same business, those parts have usually been treated as a single hereditament if they were contiguous (sharing a