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.

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.

The Non-Domestic Rates ( Designated Areas ) Regulations 2025, S.I. 2025/180, form part of the rates retention system. They allow local authorities to retain 100% rather than 50% of growth in business rates income in specified areas. They designate 6 areas, primarily in the East Midlands and the North East.