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Pure rate-mitigation ‘box-shifting’ does not amount to occupation for non-domestic rating purposes (City of London v 48th Street Holdings)

Stephanie Smith has written a case analysis in partnership with LexisNexis UK.

Local Government analysis: The Court of Appeal held that the temporary placement of items in otherwise unoccupied premises solely to secure business rates mitigation did not constitute occupation for the purposes of the Local Government Finance Act 1988 (LGFA 1988) and the Non-Domestic Rating (Unoccupied Property) (England) Regulations 2008 (2008 Regulations). Applying the Ramsay purposive approach, the court concluded that Parliament could not have intended artificial ‘box-shifting’ arrangements, lacking any independent commercial purpose or benefit, to trigger successive periods of empty-property relief. The decision also confirms that beneficial occupation requires utility, value or benefit independent of the rates saving itself. Billing authorities may therefore challenge pure rate-mitigation schemes, while ratepayers and advisers should revisit arrangements lacking genuine commercial or operational substance.

You can read the full analysis here.

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