19 Jun 19 by Amy Durkin

We have recently acted on behalf of clients throughout the region who’s premises have been affected by the “Mazars and Woolway” case. Here, it was ruled that rooms or floors of a building in multiple occupation must be assessed separately if there are shared areas, such as corridors. The new ruling had most impact on many period office buildings, which were given individual assessments per room, often causing the occupier to lose their small business rates relief entitlement, as they were occupying more than one premises through the eyes of local councils.

The ruling of Mazars and Woolway was reversed in late 2018, enabling Vickery Holman to begin the process of remerging client’s hereditaments, rooms or floors of buildings which share a common surface (either horizontally or vertically).

Our most recent success has saved a Client in West Cornwall over £12,000 over the four years of this rating list, with further savings to be realised from the previous 2010 rating list, as a result of a successful remerging of assessments.

Vickery Holman have a dedicated team of Chartered Surveyors who are able to help and advise on all areas of Business Rates consultancy. If you require any assistance with the merging of your Business Rates assessments, please do not hesitate to contact a member of the Business Rates team.