Biography

Stuart practices in all aspects of rating, advising ratepayers in respect of their rateable values and rates liability. He has a great deal of experience and a strong reputation for conducting rating appeals across the UK and Ireland. He appears regularly as expert in respect of rating appeals before the tribunals.

Recently, he has been involved in multi-million pound cases for a number of airports (including Dublin Airport Authority and Belfast International Airport) and a range of infrastructure undertakings (including Port of Dover, Port of Liverpool and LUAS, Dublin).

Stuart holds the Royal Institution of Chartered Surveyors Rating Diploma. First awarded in 1922, the RICS Rating Diploma has long been recognised as the gold standard in terms of measuring the capability of rating surveyors. He is past Chairman of the Executive Committee of the RICS Rating Diploma Holders’ Section and he lectures on the Contractors’ Basis of Rating Valuation. He is also a member of the RICS Rating and Local Taxation Forum.

Stuart frequently advises in non-domestic rating cases and has considerable experience relating to whether rating list entries are correct, exemption issues, completion notices, empty property rates disputes, valuation issues and collection/enforcement matters.

Key appeals include:

• Peel Holdings (Land & Property) Ltd v Mills (VO) RA/86/2014 – an examination of the 2008 economic crisis, resulting poor demand and the effect on rateable values.
• Antique Hypermarket Ltd v Dunlevey (VO) RA/68/2014 – the identification of the hereditament to be entered in the rating list and the correct interpretation of the rebus sic stantibus principle.
• Sunderland City Council v Pallion Engineering Ltd [2016] – an examination of an occupier’s liability for non-domestic rates and the enforcement process undertaken by Billing Authorities.
• Belfast International Airport v Commissioner of Valuation VR/9/2016 – the application of the contractor’s basis method of rating valuation.
• Transport Infrastructure Ireland v Commissioner of Valuation VA17/5/523 – an examination of the exemption regulations in Ireland and the application of the receipts and expenditure method of rating valuation.