Paramount Control on Business Rates
Understanding paramount control
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Paramount control is used by the valuation office agency and councils to determine who is liable for rating purposes. If you have paramount control of a commercial property, and you wish to split the property into smaller parts for other occupiers, this can be refused based on whether you have paramount control.
Paramount control means that you have control over the entire commercial property. This can be confusing to some landlords if other tenants occupy the property. For example, the tenants may not have exclusivity of the part that they occupy, meaning the landlord has overall paramount control. The liability will be placed onto the landlord in such cases.
Similar situations occur when the landlord splits up a property with other companies which are controlled by the same landlord. For example the landlord creates 4 limited companies in which the landlord is the sole shareholder. This would be seen by the valuation office as having paramount control and thus the property would not be split into smaller assessments.