Mazars ruling - the effect on business ratepayers

In 2016 a Supreme Court case changed the way that the Valuation Office Agency (VOA) assessed the rateable value of premises where there is more than one occupier. This may have resulted in some ratepayers being liable for multiple rating assessments and they may have lost any entitlement to Small Business Rates Relief. Details can be found on GOV.UK: How we value some non-domestic properties with more than one occupier.

The Government has decided to introduce legislation that reverses this in a number of cases. Information about this can be found on the archived Parliament webpage Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Bill: Lords third reading.

If you have been affected by this ruling, we would suggest that you contact the Valuation Office Agency to discuss the matter. Contact information can be found on GOV.UK: Contact VOA.