Part of the Macmillan Building and Surveying Series book series
We have seen that the person who is liable to pay rates is in normal circumstances the actual occupier of rateable property and in this chapter the concept of rateable occupation is set out and the rules explained. There is no statutory definition of rateable occupation and so it is necessary to look to the body of settled case law that has grown up over the years. There is a difference in rating law between legal possession and actual occupation; for example, a householder, while being the freehold owner of his house, may leave it standing empty; as long as he does this he will be in legal possession but not in actual occupation and thus not in rateable occupation. As the law has developed it has been possible to recognise and identify with some accuracy four essential ingredients of rateable occupation. These are that, to be rateable, the occupation shall be
All four of these ingredients must be present for rateable occupation to exist.
Unable to display preview. Download preview PDF.
© Michael Rayner 1978