Following Woolway v Mazars, the Supreme Court ruled that where a tenant in a building in multiple occupation occupied two floors that were not adjoining/contiguous, each floor was a separate unit of property for rating purposes. Had the two floors been treated as one, the occupier might have saved some money. Sometimes, the rate able value of one merged unit can be less than the total value of the two (or more) individual units.  

This ruling of the Supreme Court has now been seized upon by the Valuation Office and it seems clear they may be some unwelcome surprises for occupiers in a multi floor letting scenario.

The full judgement can be read here:      

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