Consultation on the draft Non-Domestic Rating (Property in Common Occupation) (Wales) Regulations 2022 - closes 16th September 2022
It was the practice of the Valuation Office Agency (VOA) to treat contiguous units of property as a single hereditament, when occupied by the same person. The VOA approach to the meaning of contiguous was to treat two units of property as such, where they were separated only by a wall or floor/ceiling. For example, a wall or floor/ceiling between two otherwise contiguous offices may contain services in a void, used by the landlord, but such spaces were not considered to prevent the units of property being contiguous. The general rule currently being operated in Wales is that two contiguous properties in the same occupation are only assessed as one if they can be considered a self-contained unit of property. Typically, this will apply if both parts are physically accessible from each other without having to go onto other property or through commons parts (such as a common corridor or stairwell).
The consultation seeks views on the draft Non-Domestic Rating (Property in Common Occupation) (Wales) Regulations 2022, referred to in this consultation as ‘the draft Regulations’. The draft Regulations set out the circumstances in which two or more hereditaments should be treated as one for valuation purposes in the determination of an owner or occupier’s NDR liability. The consultation is technical in nature and seeks views on the clarity of the legislation in achieving that objective.
For further information the full consultation can be found on https://gov.wales/consultation-draft-non-domestic-rating-property-common-occupation-wales-regulations-2022-html