Supreme Court rules in rateable value dispute over long-empty Blackpool property

A see-saw battle over whether a 1970s office block in Blackpool has a rateable value of only £1 has ended in a split decision at the Supreme Court, where justices ruled that a much higher sum applies.

By a majority of three to two, the Supreme Court found that Mexford House – which was formerly occupied as offices by the Department for Work and Pensions and Her Majesty’s Revenue and Customs, but has been empty since 2009 – has a rateable value (RV) of £370,000.

As RV is a key component in the calculation of business rates,

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