Business rates are paid based on a valuation of the non-domestic property in question. In this case a dispute arose when empty offices in Blackpool were valued at an annual rent of £490,000 by the valuation officer before a tribunal reduced that down to £1 after finding there was no actual interest in the property from potential tenants. After looking at the decision we also consider what approach offers the best hope for deprived areas such as Blackpool.

Music from bensound.com