Promoting and enhancing best practice and technical expertise

Rating: Law and Practice 2023

Applying Case Law to Practice

Best rating practice cannot be achieved without understanding case law. This module enabled leading lawyers and rating advisors, along with senior VOA contributors to come together to review key cases in the context of current practice. The event was chaired by, Upper Tribunal Judge Elizabeth Cooke. Together they reviewed important and topical cases and explore the nuances of what is best and effective practice in the light of these decisions.

Module Duration: 4 hours 17 minutes

Date Recorded: 22/03/2023

Areas covered

PICO and Covid Appeals

A session considering appeals made under special statutory provisions, whether relating to the ability to make a proposal (PICO appeals) or a statutory provision relating to valuation (COVID appeals).

Stormhill Properties Ltd v Roberts (VO) [2022] UKUT 00109 (LC)

  • PICO appeal - whether proposal served in time

Appeal of Bower (VO) [2022] UKUT 0262 (LC)

  • PICO appeal and scope of proposal

Vistra International Expansion Ltd and others v Bunyan (VO) [2022]

  • VTE determination of COVID MCC appeals

Valuation Methodology and Receipts and Expenditure Valuations

Considering the choice of valuation methodology and the approach to valuations based on receipts or receipts and expenditure.

BNPPDS Ltd & BNPPDS Ltd (Jersey) v Ricketts (VO) [2022] UKUT 0129 (LC)

  • Shortened R&E
  • Tenant’s share
  • MCC impact

Allen (VO) v Tyne & Wear Archives and Museums [2022] UKUT 0206 (LC)

  • Effect of socio-economic benefits on valuation

Fryer v Cox (VO) [2022] UKUT 0229 (LC)

  • Tenant’s share

Arma Hotels Limited v Bunyan (VO) [2023] UKUT 0003 (LC)

  • Valuation of an independent hotel

Unit of Assessment and Domestic Borderline

The application of the Supreme Court’s decisions in Mazars and in Cardtronics to a wide range of different factual circumstances. Perhaps also considering the serviced office environment.  

FC Brown Steel Equipment Ltd v Hopkins (VO) [2022] UKUT 51(LC)

  • One hereditament or two - tests to consider

Ludgate House Ltd v Ricketts (VO) and LB Southwark [2023] UKUT 0036 (LC)

  • Property guardians – composite or non-domestic?

The Propane Co. v Bunyan (VO) [2022] UKUT 0237 (LC)

  • Appurtenant to a dwelling or separate non-domestic hereditament?

Nelson Plant Hire Ltd v Bunyan (VO) [2022] UKUT 0309 (LC)

  • Unit of assessment - paramountcy


A session considering cases where the approach to valuation evidence was a key issue, and reviewing the conclusions for valuers.

Ballcroft Estates Ltd v Virk (VO) [2022] UKUT 0153 (LC)

  • Valuation of former M&S store 

Simon Earle Racing Ltd v Virk (VO) [2022] UKUT 0311 (LC)

  • Valuation of racing stables 

Nelson Plant Hire Ltd v Bunyan (VO) [2022] UKUT 0309 (LC)

  • Valuation of premises in different uses

Bunyan (VO) v Acenden Ltd [2023] UKUT 0017 (LC)

  • Valuation of tenant’s fitout in offices

SSE plc v Moore (VO) [2023] UKUT 0024 (LC)

  • Valuation of mothballed power station

End of 2017 List and Transition to 2023 List

A session considering time limits and actions at the end of the 2017 rating lists and the transition to new arrangements for the 2023 rating lists. 

The Non-Domestic Rating (Alteration of Lists and Appeals) (England) (Amendment) Regulations (2022) SI 2022 No 1198

  • What do the regulations say?
  • Implications for valuers 

Non-Domestic Rating (Alteration of Lists and Appeals) (Wales) Regulations 2023

  • What changes are taking place in Wales
  • Implications for the VOA and for private practitioners