Non domestic rates anti avoidance measures – lessons from the first batch of reported cases

On 1 April 2023, The Non-Domestic Rates (Miscellaneous Anti-Avoidance) (Scotland) Regulations 2023 came into force. The Regulations contain the scheme by which a Local Authority can determine that the owner of land is liable for non-domestic rates and sets out the process by which this determination must be notified to the ratepayer.

What lessons can be learned from the case law? What issues are still to be resolved? This webinar was designed specifically for commercial property managers and landlords, offering practical guidance on the application of the Regulations.

Our team of experts covered topics including:

• what procedure must a Local Authority follow before determining that a landowner is liable?;
• does a Local Authority have to give reasons for its determination and, if so, how detailed do its reasons need to be?;
• when and how does a landowner challenge a determination?;
• on what grounds can a landowner challenge a determination?;
• what general lessons can be learned from the outcome of the reported challenges to date?; and
• to what extent is the outcome of a challenge likely to depend upon the precise circumstances of a case?