RATES MITIGATION SCHEME « Local Government Law

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RATES MITIGATION SCHEME

May 19th, 2025 by James Goudie KC

In CITY OF LONDON CORPORATION v 48th STREET HOLDING LTD ( 2025 ) EWHC 1130 ( KB ) it is held that an “ intermittent occupation “ rates mitigation scheme, designed to secure for the owner of a EMPTY PROPERTY a series of EXEMPTIONS from the liability to pay non-domestic rates, was effective for that purpose. The scheme satisfied the LAING criteria for rateable occupation and did not fall foul of the RAMSAY principle.

This entry was posted on Monday, May 19th, 2025 at 8:55 am and is filed under Council Tax and Rates. You can follow any responses to this entry through the RSS 2.0 feed. Responses are currently closed, but you can trackback from your own site.

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RATES MITIGATION SCHEME