Promoting and enhancing best practice and technical expertise

The 21st National Rating Day: Session 2

The National Rating Day has come of age – 21 years in the making. The 2021 event will continue to look at the here and now, policy and reform; and best and effective practice. In the final session, we have sessions covering: 2017 List Material Change of Circumstances and COVID, Liabilities and Mitigation of Empty Rates.

Module Duration: 2 hours 39 minutes

Recorded: 17/06/21

Areas covered

Welcome & Introduction from the Conference Chair - Tim Johnson

2017 List Material Change of Circumstances and Covid 

  • What does the Bill say?
  • “no account is to be taken of any matter (whether arising before or after the passing of this Act) that is directly or indirectly attributable to coronavirus” except for specified circumstances.” Does that mean all COVID MCCs are holed below the waterline?
  • Revoking the current SI – what will that mean?
  • The conflict between the 2017 and 2023 Lists


  • The annual budget statements from March 2021
  • Rate holidays
  • Multipliers and Transition

Mitigation of Empty Rates

  • Hurstwood Properties (A) Ltd and others (Respondents) v Rossendale Borough Council has been handed down
  • Other key court decisions
  • How will this now dictate mitigation strategies deployed by ratepayers and their advisors?