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RE:UK backs proportionality in higher-risk building work categorisation, clearer rules for mixed-use buildings, and guidance on when minor works trigger building control gateway escalation

Real Estate:UK (RE:UK) has issued its reply to the Ministry of Housing, Communities and Local Government (MHCLG) consultation concerning classification of higher-risk building work......

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HMRC update to VAT Notice 742A: output tax on opted land and buildings held at VAT registration cancellation (section 12.1), 26 May 2026

HMRC has revised VAT Notice 742A about opting to tax land and buildings......

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Property law weekly update: leasehold and commonhold reforms; RRA 2025 PRS monitoring; enfranchisement, section 21 and frustration; minerals compensation; energy fees, carbon framework; VAT opting; Scottish LBTT (28 May 2026)

In this issue: Key developments and horizon scanning Residential property Statutory compliance Environment, energy and buildings Property development Easements, rights and covenants Property taxes Property in Scotland LexTalk®Property: a Lexis®Nexis community Additional property updates this week Daily and weekly news alerts Trackers Key developments and horizon scanning Committee calls for Commonhold and Leasehold Reform Bill reforms to be brought forward On 27 May 2026, after reviewing the draft Commonhold and Leasehold Reform Bill in pre-legislative scrutiny, the Housing, Communities and Local Government Committee issued its findings. It urges ministers to introduce a suite of amendments to the final legislation so it genuinely caps ground rents, strengthens homeowner control and stamps out excessive charges, and to go further by establishing an independent regulator for managing agents. The paper backs the proposed £250 per annum ceiling on...

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DESNZ consultation response on energy infrastructure planning fees: widespread opposition to fixed fees for DCOs and Necessary Wayleaves; preference for tiered models; implementation deferred to 2027–28

Following consultation conducted between December 2025 and February 2026, the Department for Energy Security and Net Zero (DESNZ) has released a summary of responses on proposed alterations to fees for energy infrastructure planning applications......

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National non-domestic rates (NNDR)—overview

This subtopic outlines the regime of national non-domestic rates (NNDR), widely referred to as business rates, applying to non-domestic hereditaments across both England and Wales, and explains the key rules in outline. This subtopic covers the following:

  • the statutory framework governing NNDR
  • the assessment of rateable value
  • who is liable for payment of NNDR
  • exemptions and reliefs from liability
  • administration, billing and recovery of NNDR by billing authorities

Legislative framework


The current NNDR system is chiefly set out in the Local Government Finance Act 1988 (LGFA 1988), the principal statutory scheme for business rates. LGFA 1988 established the following key points:

  • that rates are charged only on non-domestic property-occupiers of domestic property instead paid community charges (from 1993 replaced by council tax, see Practice Note: Council tax)
  • that rate demands are set nationally by government-specified multipliers to be applied to rateable values for each financial year
  • billing authorities are responsible for billing, collection and enforcement under the regime
  • the distribution and retention arrangements for NNDR income between central government and local authorities, which were later amended by subsequent legislation
  • a number of reliefs are available in specific instances, some mandatory and some at the discretion of the local authority
  • businesses...
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