The respondent occupied a tugboat with his family as his home. The appellant authority had sought to charge council tax, saying that it was a dwelling. The boat was not a houseboat but a live-aboard seagoing vessel, registered in the Small Ships Register; The question was whether it amounted to a heraditament. Held: The listing … Continue reading Reeves (Listing Officer) v Northrop: Admn 6 Mar 2012

The taxpayer had successfully challenged the entry of his houseboat in the rating list at the Valuation Tribunal, but this had been re-instated at first instance. He said that the boat, as a registered seagoing vessel was not a houseboat, and that he occupied only a tidal fore and aft mooring protected by a pit. … Continue reading Reeves (Listing Officer) v Northrop: CA 17 Apr 2013

General Rate Act, 1967, s.115(1) – Meaning of hereditament – Non-contiguous properties in single occupation – structurally and geographically separated – Functional connection insufficient to justify finding single hereditament Citations: [2003] EWLands RA – 10 – 2002 Links: Bailii Rating Updated: 30 June 2022; Ref: scu.225736