Thanks for the interest - to answer q's
the moving is down to the valuation office (which ever one you wish to use) - and it is to show that the berth is not exclusively yours - the mere fact that it is stated in the contract as not being yours (non exclusive) and the marina operator can if they wish move boats (although it is not common practice) does not appease the valuation office....
The point about people liking or choosing their home berths is valid and yes people using their boats for leisure are not obliged to become involved in moving around....It is not something the marina is demanding as pointed out - it is strictly a valuation officer - for their part it is best for the marina operator if the boats can stay in situ as they would have to become involved in switching over electrical supplies to new occupiers in the case of metered electric and a refund system for tokens
Composite tax - the next copied paragraph in relation to composite tax comes from the practice notes 7 of the valuation notices and if anyone wants the link or full name of the report to read ?? I will happily oblige
The big downside with a composite payment made by the marina is that it is simply an increase in business rates to keep the local council happy and therefore does not necessarily grant any access to local facilities e.g. schools, library, electoral register, etc. that we would get from paying Band A direct to the council.