SONG OF THE WILD SWAN LTD v INFORMATION COMMISSIONER ( 2026 ) UKFTT 00433 ( GRC ) concerns 3 REQUESTS FOR INFORMATION made to OXFORD COUNTY COUNCIL concerning determination of business rates when a site has multiple occupants. The Council refused, relying on FoIA 2000 Section 14 ( 1 ), VEXATIOUS REQUEST, in relation to which the Tribunal sets out the LEGAL FRAMEWORK at oaras 39-44 & 49-54.

The Government has set out their FINAL PRIOPOSALS, including distribution of the total FAIR FUNDING ALLOCATION, allocation between Mayoral Strategic Authorities and local authorities, the MULTI-YEAR SETTLEMENT, and “resetting” the BUSINESS RATES RETENTION SCHEME.

A qualifying right to use land for EXHIBITING ADVERTISEMENTS is an hereditament. The person entitled to such a right is LIABLE TO PAY RATES on that right as a SEPARATE HEREDITAMENT. So held in NETWORK RAIL INFRASTRUCTURE LTD v LIST ( Valuation Officer ).

A MHCLG publication, on 16 January 2026, provides INFORMATION, for authorities, relevant to their schemes under the Council tax reduction schemes (Prescribed requirements) (England)(Amendment) Regulations 2026, S.I.2026/27, amending the 2012regulations, SI 2012/2885, as amended, pursuant to section 13A of and schedule 1A to the Local Government Finance Act 1992.

A&P68 Ltd v CITY OF BRADFORD COUNCIL (2026) EWHC 27 (Admin) affirms that for the purpose of deciding who is liable for unpaid non-domestic rates there is a SINGLE. PURPOSIVE, TEST, for determining the person entitled to POSSESSION of the RELEVANT HEREDITAMENT and therefor the owner. The question is whether that person has a REAL AND PRACTICABLE ENTITLEMENT to possession.

In R (Emeraldshaw Ltd) v Sheffield Magistrates  Court (2025) EWCA Civ 1601 the Court of Appeal considers the scope of the Supreme Court decision in ROSSENDALE (2022) AC 690, in relation to the liability of owners of UNOCCUPIED HEREDITAMENTS to pay non-domestic rates. The “owner” is the person who has the IMMEDIATE LEGAL RIGHT TO ACTUAL PHYSICAL POSSESSION of the property, UNLESS they had NO REAL OR PRACTICAL ABILITY to exercise that right, so as to bring the property back into use, and had been granted that right only for the purpose of avoiding rates.

The Welsh Government has confirmed new rules, to be in force from April 2026, for council tax collection and enforcement action.

The LGA has published its Response to the MHCLG Consultation on the administration of council tax, including council tax collection practises.

HM Treasury has published an Interim Report on TRANSFORMING BUSINESS RATES. The Government aims to provide a further update in the AUTUMN BUDGET on its plans to update the system.

R ( MORLEY ) v SURREY HEATH BC ( 2025 ) EWHC 1678 ( Admin ) is concerned with the collection of unpaid council tax pursuant to the LOGAL GOVERNMENT FINANCEACT 1992 and Regulation 34 of the COUNCIL TAX ( Administration and Enforcement ) REGULATIONS 1992 . It is held unlawful for the Council to issue a SUMMONS demanding, as a pre-condition for avoiding an Application to a Magistrates’ Court for a LIABILITY ORDER , payment of a sum derived from a calculation which included the costs of applying for Liability Orders.