Extension of time for making planning appeals
In January of 2005, as an initiative to combat the back log of planning appeals, the Government extended the time frame for appealing against the refusal of initial applications for planning consent from three to six months. The extension of time will give people more of an opportunity to negotiate with the local planning departments rather than seeking to appeal a decision straight away. At the moment, the new time limit for appealing against planning decisions applies to properties in England only. Contact Sarah Evans for more details.
Town and Country Planning Order
On 1 April 2005, the Use Classes Amendment Order came into force to reflect changes in retail trends. The changes only apply to the use of premises in England at the moment. Additional planning consent will now be required to change the use of a restaurant to a pub or takeaway.
The current Class A3 sale of food or drink for consumption on the premises or for the sale of hot food off the premises is to be divided into three new classes:-
- A3 restaurants and cafes;
- A4 pubs and other drinking establishments and
- A5 the sale of hot food for consumption off the premises.
The changes to the Use Classes will be significant when establishing the permitted use of a property when incorporated into leases and when considering rent reviews. The wider the use class in the lease, the greater potential there is to increase the rent at review.
Stamp Duty Land Tax was introduced on 1 December 2003. Stamp Duty Land Tax is payable on all property transactions in excess of £125,000 for residential property and £150,000 for non residential or mixed transactions. Depending on the term and the rent, payable under the lease, stamp duty land tax is payable by tenants within 30 days of the completion date. The calculation for the tax is based upon the net present value of the rent.
All leases granted for a term of 7 years or more are notifiable transactions unless there is no rent or monetary value or premium payable.
