From: sanjit.toot@voa.gov.uk <sanjit.toot@voa.gov.uk> On Behalf Of Ratesretention@voa.gov.uk
Sent: 21 January 2021 10:21
Subject: Covid-19 MCC cases and large shop reductions
Dear BA
We know you will be keen to understand any impacts from the challenges we have been receiving which cite Covid-19 impacts as a Material Change of Circumstance (MCC).
We would like to again re-iterate that as yet no decisions have been taken. Understanding the impact of the ongoing pandemic on rateable values is a complex legal and valuation issue. We are continuing to consider what this might mean in non-domestic rating terms.
We are working to establish the position and how we deal with these cases. We will share further information with you as soon as we are able.
We are aware that BAs would have welcomed some detail in advance of 31 January deadline for NNDR1s; we do not expect to be able to provide further information before then.
Some BAs have asked about the reductions they have started to see on large shops in their areas. We wanted to let you know that a number of large retailers have challenged their assessments and discussions are ongoing; some cases are also being heard by the VT in Wales.
We do not expect the changes in value we have already given to some large stores to impact on the small retail shops (zoned shops). Any impact is likely to be on the large shops with SCAT code 155. However, these reductions may be cited as grounds or evidence by smaller retailers of zoned shops; we will look at these cases on their own merits. We recommend that you continue to look at the details of the Checks and Challenges being made.
If you need help on how you can identify the large shops, please contact us at ratesretention@voa.gov.uk.
Regards Local Authority Engagement Team
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