Local Taxation Flashcards
(58 cards)
What is PiCO?
Properties in common occupation and council tax (empty dwellings) act 2018. Allows for multiple properties to be assessed as one single unit for billing purposes if they are clearly linked or adjoining. Brought in due to Woolway V Mazars.
What was Woolway V Mazars?
Accountancy firm Mazars were based on 2nd and 6th floors of Tower Bridge House in London. The VTE and UT agreed to merge the two floors. The case proceeded to Supreme Court who stated two tests geographical and functional and overturned the decision saying they should be separate as they were not contiguous.
How do you assess if market stalls were Rateable?
John Laing and Sons V Kingswood area assessment committee. ABET Actual, Beneficial, Exclusive and Not too Transient.
What is Date of Schedule?
The date at which the schedule is updated. Not the material date of the changes.
What is the VTE?
Valuation Tribunal for England deciding authority for appeals against Rateable Value following Challenge proposals.
What is a completion notice?
A notice issued by local authority confirming that the property is completed.
Why was the completion notice incorrect?
It was enforced be an independent contractor and not the local authority and deemed illegal.
Any case law relating to completion notices?
Aviva investors property developments limited and PPG southern V Margaret Whitby and Adrian Mills 2013. Completion notices were not issued and the property lacked power distribution gas connection and lighting and not capable of occupation.
What is eaves height?
Operating height of an industrial building
How is eaves height measured?
Vertical distance from the ground at the base of the exterior to the point where the roof slope meets the wall
Why 5% and 10% uplifts?
Based on comparable market evidence of units with smaller and larger eaves heights and the effect that this had on the rental values of these properties. And the effect of fit outside and quality on the same way.
Why an increase in demand for industrial units after or during covid?
Due to pandemic move to more online sales and therefore demand for distribution warehouses and storage as opposed to brick and Mortar stores.
What are the stages of CCA?
Check Challenge and Appeal
What regulation governs CCA?
NDR alterstion if lists and appeals England regulations 2009
Case law around no demand for properties?
Telereal Trilium V Hewitt if clearly no demand st the AVD then a nominal value should be given but if the property was occupied at AVD and there are relevant transactions a hypothetical tenant should be envisioned.
If propert vacant at AVD would this have affected the valuation?
Dependant on market and other relevant transactions
What is a consent order?
An agreement between paired confirmed by the VTE halting all proceeding based on an agreement to settle the dispute.
Whar should a consent order contain?
Date of agreement and the valuation and signatures of all parties
What is an expert witness?
Expert that gives objective opinions on matter within their area of expertise. Guidance cna be found in practice statement surveyors acting as expert witnesses 4th edition
What is an advocate?
Someone representing a party and advising on their opinion of value. Guidance in professional statement surveyors acting as advocates and guidance note. Section 3.9 refers to acting in a dual capacity.
What legislation refers to exemptions?
Sch5 LGFA 1988
Types of exemption?
Agricultural, fish farms, religious worship disabled education and charity use.
What are the requirements for agricultural exemption?
Primary purpose must be agricultural activities like keeping or breeding livestock or for agricultural operations associated with land.
Was checking the value of the storage shed in derby Outside scope of challenge?
Yes but as a responsible valuer have to maintain fair and accurate list so cleared Challenge on original grounds and raised VOR for amendments to value.
