Supreme Court's Mazar Ruling on business rates

In 2016, a Supreme Court case changed the way that the Valuation Office Agency (VOA) assessed the rateable value of premises where there is more than one occupier. This may have resulted in some ratepayers being liable for many rating assessments and they may have lost any entitlement to Small Business Rates Relief.

Go to 'how we value some non-domestic properties with more than one occupier' on GOV.UK to find out more details.

See Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Bill: policy factsheets on GOV.UK for legislation that reverses this in some cases.

Contact the VOA on GOV.UK to discuss the matter if this ruling affects you. The VOA can help you with help with things like your property’s Council Tax band, the rateable value of your property if you pay business rates, Local Housing Allowance and fair rents.

Last updated: Monday, 7 September, 2020.