E&N Services

Client Studies

Pubs and clubs are going to be the hardest hit through the 2010 Revaluation. However, following the implantation of the smoking ban on 1st July 2007, pubs and clubs may be entitled to appeal their rateable value on the basis that this is a material change in circumstances .

A £5,000 reduction in the rateable value of their business could save publicans £2,200 a year at a time The Beer and Pub Association has reported 39 pubs close every week in the UK. Whatever people's views on the smoking ban, it has been a significant change that has affected many pubs and clubs.

The VOA have confirmed “We have clarified the legal circumstances of what constitutes a 'material change’.

“Pubs citing the smoking ban will be treated as a valid grounds for lodging an appeal.

“Whether or not a reduction in the rateable value will follow will depend on the individual facts of the case - it’s not necessarily the case that the impact of the ban will affect the rating assessment.”

Paul Turner-Mitchell of E&N Services advises “if it can be established that the introduction of the smoking ban alone has had a sufficient impact on the trade at a particular pub, which would be reflected in a reduction in its rental value, then a reduction in its rateable value is likely to follow.”

Contact E&N Services for your free assessment and to see how we can potentially increase your profitability.