Newbigin – A Reality Check

It has not been rosy in the business rates garden recently. Following the Woolway v. Mazars decision, the vagaries of the business rates revaluation and the complete uncertainty and potentially adverse consequences flowing from Check, Challenge, Appeal, the ratings and property industries would be forgiven for bunkering down under a siege mentality. However, at last there is some relief for those manning the barricades. The Supreme Court has overturned the Court of Appeal decision in Newbigin v. Monk. This will be extremely welcome news to developers keen to ensure that their developments are not assumed to be properties in repair subject to business rates.

The Court of Appeal determined that a property undergoing redevelopment was assumed to be in a state of repair where it was economic to carry out the repairs. It considered that individual items of renewal (e.g. the air-conditioning system) amount to individual items of repair. The consequence of this was that