The Lands Tribunal has given a leading judgment on the boundary between non-domestic rates and council tax. The Judgment clarifies that many home workers will not be liable to non-domestic rates.
Mrs Tully appealed against the valuation officer’s decision to enter a room in her house on the non-domestic ratings list. She worked in that room full time because her disability prevented her from travelling to work.
The president of the Lands Tribunal (Mr George Bartlett QC) allowed her appeal and held that the room was not eligible for non-domestic rates stating “Many people do work at home, both the self-employed and the employed. Professional writers for example, have always usually done much of their writing at home. The word-processor and the internet and e-mail have enabled increasing numbers of people to work at home where previously they would have had to go every day to an office elsewhere. Where a person working at home uses accomodation and furniture and equipment of the kinds that are commonly to be found in domestic property, such use wiull in general, in my judgment, constitute use for the purpose of living accomodation”.
Daniel Kolinsky represented Mrs Tully. Tim Mould represented the Valuation Officer.