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ARTICLE · 16 MARCH 2026

Business Rates And Advertisement Rights

Wrigleys Solicitors LLP
Wrigleys Solicitors LLP
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Wrigleys Solicitors LLP

Wrigleys Solicitors LLP

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Court of Appeal confirms advertisement rights will attract separate business rates liability. In the recent case of Network Rail Infrastructure Ltd v List (Valuation Officer) [2026] EWCA Civ 7...

United KingdomMedia, Telecoms, IT, Entertainment
Jonathan Earnshaw
Jonathan Earnshaw
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Court of Appeal confirms advertisement rights will attract separate business rates liability.

In the recent case of Network Rail Infrastructure Ltd v List (Valuation Officer) [2026] EWCA Civ 7, the Court of Appeal affirmed that advertisement rights constitute separate ratable hereditaments (i.e. a unit capable of separate assessment for business rates), with liability falling on the person or company entitled to exercise those rights.

The Background

The case concerned a dispute between Network Rail Infrastructure Limited ("Network Rail"), and HMRC / the Valuation Office Agency ("VOA"), who are responsible for determining the ratable value of non-domestic properties.

Network Rail had granted exclusive rights to an advertisement company, J.C. Decaux Limited ("Decaux"), to operate advertising displays at two major London stations. During an inspection of these sites by a valuation officer, the advertisement rights were listed as separate hereditaments for which

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