Q&As

What is the business rates liability where various contractors’ companies are using the same building on a building site for offices where the contractors of each company are using the same areas of the building with no designated areas set aside for use by each company?

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Last updated on 02/10/2017

The following Local Government Q&A provides comprehensive and up to date legal information covering:

  • What is the business rates liability where various contractors’ companies are using the same building on a building site for offices where the contractors of each company are using the same areas of the building with no designated areas set aside for use by each company?
  • Liability for business rates
  • Building sites
  • Rateable occupation
  • Exclusive occupation
  • Paramount occupation

What is the business rates liability where various contractors’ companies are using the same building on a building site for offices where the contractors of each company are using the same areas of the building with no designated areas set aside for use by each company?

Liability for business rates

The Local Government Finance Act 1988 identifies three categories of ratepayer:

  1. occupiers

  2. owners, and

  3. persons named in central rating lists

An occupier is a person who on any day in a chargeable financial year (ie a period of 12 months beginning 1 April) is in occupation of all or part of a hereditament that is shown for the day in a current local non-domestic rating list.

An owner is the person entitled to possession of the hereditament. He is rateable if the hereditament is unoccupied, he owns the whole hereditament that is shown for the day in a current local non-domestic rating list and the hereditament falls within a class prescribed by the Secretary of State by regulations.

Building sites

To confirm, buildings in the course of construction or alteration are not in the beneficial occupation of the building owner, although it may be otherwise while repairs or adaptations of a building already in use are in progress. However, parts of a building site may be in the rateable occupation of the building contractor. For example, a show house was held

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