On 30th September 2018 we are moving our Tamworth Office to Pacific House, a new spot on the outskirts of the town, conveniently located directly off Junction 10 of the M42 motorway. There will be no disruption to business, the service that you receive...
What Does 'Ground Floor' Mean? Tribunal Considers
In a decision of interest to property professionals and commercial tenants, a tribunal has ruled that a shop which was only accessible by a steep flight of steps from the street was nevertheless on the ground floor for the purposes of calculating non-domestic rates bills payable on the premises.
The shop sold a range of surfing gear, skateboards, sunglasses and other items from a seafront location in the famously hilly resort of St Ives, Cornwall. A council valuation officer decided that the premises had a rateable value of £11,250 but the shop’s tenant contended for a figure of under £7,000.
The tenant pointed to lower rates paid by first-floor shops in the town and argued that his premises should have been counted amongst them on the basis that they could only be accessed via a flight of seven steps. However, the Upper Tribunal (UT) found that the premises were clearly a ground-floor shop. The valuation officer’s decision was also in line with the shop’s £13,000-a-year rent and the £5,000 premium which the tenant had paid to take over the lease.