Shipping Container being charged Business rates

space_trooper

I have a 20 foot shipping container which is parked in a friends commercial yard. I keep personal stuff in it. It doesnt have electric or water supply and it is not connected to the sewers. Its a portable container, the same as you see on the back of lorries.

I just received a Valuation Notice from The Assessor for Central Scotland saying it is has been entered on the Valuation Roll with a Net Annual Value of £130.

I'm assuming I will be liable for business rates on this which means paying about £60 a year.

Is it normal to be charged rates on something like this ?

lincroft1710

Don't know enough about Scottish rating law to comment. Although in England/Wales structures such as containers used for storage of non domestic items are rateable, if it was used for storage of items of domestic use, then it was not rateable, but it was a grey area. It may be worth explaining to assessors that it is not used for non domestic storage and therefore should it be rated.

space_trooper

Have just spoken to the Assessor and he tells me that any shipping container is liable for tax even if it's not used for business purposes. He says there are many listed on the valuation role and whilst some people have appealed and taken their case to court it has been deemed correct to value them.

Only way to lose the charge is to remove the container from the site.... but presumably you need to set it down somewhere and so the charge will appear again at the new location.

I was going to say I'm surprised by this, but then actually I'm not. If the system can screw money out of anything it will. Just another example.

lincroft1710

If it was in your back garden, it is doubtful that you would pay rates on it and it is extremely doubtful that it would affect your Council Tax band. Anywhere else and given the opinion of the assessors it would seem to be rateable.