Occupied Rate Liability Flashcards Preview

Rating and Taxation > Occupied Rate Liability > Flashcards

Flashcards in Occupied Rate Liability Deck (7)
Loading flashcards...
1

Before rates are payable there must be:

1. a person/ company in occupation of the property
2. a rateable property shown in the local non-domestic rating list

2

How do we classify an occupier?

1. Actual occupation
2. Exclusive occupation
3. Beneficial occupation
4. Transcience

3

What does actual occupation refer to?

refers to possession in the sense of the presence of the occupier on the lands

4

How do we define exclusive possession?

the tenant must be able to exclude all others from using that land in the same way as they are

5

How do we define beneficial occupation?

a building that is capable of being used for its intended purpose, even though it may have some minor defects

6

How do we define transience?

casual or occasional occupation like s showman- no rates required

7

How long do temporary structures have before rates are enforceable

12 months