Does Network Rail pay property tax?

[eldomtom2]

Does it, or is it somehow exempt? What about HS1, preserved railways, etc. - do they pay property tax?

 

[zwk500]

Which taxes do you mean?

 

[Mordac]

Business rates I imagine?

 

[wagnaga]

Business rates I imagine?

I read this as SDLT or the equivalent in other parts of the UK

 

[Dr Hoo]

I read this as SDLT or the equivalent in other parts of the UK

SDLT??

 

[swt_passenger]

SDLT??

Stamp Duty land tax when you buy property over a certain threshold. Although I think it’s more likely the question is about business rates, as post #3 suggests. Perhaps the OP will come back and clarify.

 

[19Gnasher69]

If it’s rates that the OP is asking about, major transport infrastructure, including the railways, appears in the Central Rating List.
The preserved railways are subject to normal non-domestic rating.

 

[eldomtom2]

Business rates I imagine?

Yes, I was referring to business rates.

 

[19Gnasher69]

If you want to read further about the Central Rating List see here:

The Central Rating List

The central rating lists contain the rating assessments of the network property of major transport, utility and telecommunications undertakings and cross-country pipelines.

www.gov.uk

For heritage railways go to the Valuation Office Agency website and, under special category code, look for 128 - Heritage Railways.

Find a property - Valuation Office Agency - GOV.UK

www.tax.service.gov.uk

I hope the links work!