The owner of a vessel used for commercial purposes while fixed in position on a long-term basis over moorings on the riverbed could for rating purposes be treated as the occupier of those moorings and the part of the riverbed in which they were situated. The moorings themselves were treated as rateable, the vessel remained a chattel. The court described the Thames Conservators: ‘They are made [by statute] the guardians, as it were, of the navigation of the Thames and the protectors of the bed and soil of the Thames for the purposes of the navigation. They have certain powers – very large powers – given to them for the protection of navigation’.
Judges:
Lord Cairns LC
Citations:
[1877] 2 AC 262
Jurisdiction:
England and Wales
Cited by:
Cited – Cinderella Rockerfellas Ltd v Rudd (Valuation Officer) CA 11-Apr-2003
The taxpayer appealed against a rating assessment on a barge permanently moored at a riverbank. He claimed that as a chattel, it should not be rated.
Held: The vessel was a chattel, but its occupation could be an occupation of the riverbed. . .
Cited – Rowland v The Environment Agency ChD 19-Dec-2002
Public rights of Navigation have since time immemorial at common law existed over the Thames including (unless and until extinguished or ceasing to be exercisable) Hedsor Water. The claimant sought a declaration that rights of navigation over that . .
Cited – Rowland v The Environment Agency CA 19-Dec-2003
The claimant owned a house by the river Thames at Hedsor Water. Public rights of navigation existed over the Thames from time immemorial, and its management lay with the respondent. Landowners at Hedsor had sought to assert that that stretch was now . .
Cited – Chelsea Yacht and Boat Club Ltd v Pope CA 6-Apr-2000
The tenant sought to assert that he occupied a houseboat, the Dinty Moore, under a tenancy of a dwellinghouse under the 1988 Act. The claimant appealed a decision that it was.
Held: A house-boat, even though used as a dwelling, did not have . .
Lists of cited by and citing cases may be incomplete.
Rating
Updated: 18 November 2022; Ref: scu.181042