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Publication - Research Publication

2017 non-domestic rating revaluation consultation on possible transitional arrangements: analysis of responses

Published: 15 Dec 2016
Part of:
Public sector, Research
ISBN:
9781786526670

Analysis of responses to the public consultation on possible transitional arrangements relating to the 2017 non-domestic rating revaluation.

26 page PDF

531.1kB

26 page PDF

531.1kB

Contents
2017 non-domestic rating revaluation consultation on possible transitional arrangements: analysis of responses
Footnotes

26 page PDF

531.1kB

Footnotes

1. https://consult.scotland.gov.uk/lgas/2017-non-domestic-rating-revaluation

2. UK Supreme Court Judgment, Woolway v Mazars: https://www.supremecourt.uk/cases/docs/uksc-2013-0117-judgment.pdf

3. Respondents referred to a statement which previously appeared on the Scottish Government's website.

4. These respondents attached several reports including: Savills World Research, Belfast Report, dated February 2016; CBRE Northern Ireland Real Estate Market Outlook, Review of 2016; Lisney Northern Ireland Retail Update 2015 (4 th Quarter 2015); and an article by J Cole, in the Estates Gazette, Northern Ireland leads on revaluation, dated 24 September 2016.

5. This issue was also raised by one of the private sector respondents, and it applies equally to other newly constructed properties.


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