In the recent cases of Makro & PSCT the judges decisons did not establish new law but clarified the proper interuptation of the current rules and whether the four tests of of rateable opccupation have been satisfied;

 (1)Actual occupation that is (2)beneficial to the occupier and (3)exclusive for its own particular purpose and that (4) the occupation must not be transient. It must be more than de minimis.

RPS consider it likely that more short term occupations will be challenged as more business rates relief is claimed and business rates income subsequently decreases. It is hoped that the Government will investigate this badly drafted tax that for landlords is simply a tax on an asset that generates no income.

If you are considering how to minimise your exposure to Business Rates or would like to take the opportunity of a short term occupancy then RPS can help you achieve this.