Search Results for: Local Government Finance Act 1988 51

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Tunnel Tech Ltd v Reeves (Valuation Officer): CA 9 Jul 2015

Whether or not hereditament wais exempt from non-domestic rates under section 51 of the Local Government Finance Act 1988 as agricultural land or as comprising agricultural buildings within schedule 5 of that Act. [2015] EWCA Civ 718, [2015] WLR(D) 301, [2015] PTSR 1490 Bailii, WLRD Local Government Finance Act 1988 51 England and Wales Rating, … Continue reading Tunnel Tech Ltd v Reeves (Valuation Officer): CA 9 Jul 2015

Reeves (Valuation Officer) v Tunnel Tech Ltd: UTLC 7 Apr 2014

RATING – Agricultural exemption – Local Government Finance Act 1988, s.51, Schedule 5, paragraph 1 – paragraph 2 (1)(d), meaning of agricultural land – whether hereditament consisting of buildings ‘anything which consists of a market garden, nursery ground’ – paragraph 3(b), meaning of agricultural building – whether hereditament ‘is or forms part of a market … Continue reading Reeves (Valuation Officer) v Tunnel Tech Ltd: UTLC 7 Apr 2014

Telereal Trillium v Hewitt (Valuation Officer): CA 19 Jan 2018

The land owner appealed from a finding that the offices which it could not let for lack of commercial demand had a rating list valuation of pounds 370,000. Held: The valuation was set aside and replaced with a value reflecting the market value of pounds 1.00. Judges: Sir Ernest Ryder SPT, Davis, Henderson LJJ Citations: … Continue reading Telereal Trillium v Hewitt (Valuation Officer): CA 19 Jan 2018

Berry (VO) v Iceland Foods Ltd: UTLC 14 Jan 2015

UTLC RATING – PLANT AND MACHINERY – air handling unit – whether rateable – whether used mainly or exclusively as part of manufacturing operations or trade processes – meaning of ‘trade processes’ – reg.2, Valuation for Rating (Plant and Machinery) (England) Regulations 2000 – rateable value including air handling unit – appeal allowed – Rateable … Continue reading Berry (VO) v Iceland Foods Ltd: UTLC 14 Jan 2015

The Collection (Management) Limited v Jackson (Valuation Officer): UTLC 16 May 2013

UTLC RATING – non-domestic hereditament – concierge room in development of 15 houses – whether domestic property – Local Government Finance Act 1988 s.66(1) – held concierge room lay within the curtilage of property used wholly for the purposes of living accommodation and was an ‘other appurtenance’ – domestic property [2013] UKUT 166 (LC) Bailii … Continue reading The Collection (Management) Limited v Jackson (Valuation Officer): UTLC 16 May 2013

Aviva Investors Property Developments Ltd v Whitby (Valuation Officer) and Others: UTLC 4 Sep 2013

aviva_whitbyUTLC0913 UTLC RATING – hereditament – four newly erected warehouse buildings – entered in 2005 rating list by VO – units having no small power distribution and no lighting or only limited lighting in warehouse areas and no partitioning of office space – one unit having no connection to gas supply – whether rateable hereditaments … Continue reading Aviva Investors Property Developments Ltd v Whitby (Valuation Officer) and Others: UTLC 4 Sep 2013

Moseley, Regina (on The Application of) v London Borough of Haringey: SC 29 Oct 2014

Consultation requirements The claimant challenged a decision of the respondent reducing the benefits under the Council Tax Reduction Scheme reducing Council Tax for those in need, saying that the Council’s consultation had been inadequate. Held: The consultation was procedurally unfair because the consultation documentation gave a misleading impression in failing to mention other ways of … Continue reading Moseley, Regina (on The Application of) v London Borough of Haringey: SC 29 Oct 2014

Sunderland City Council v Stirling Investment Properties Llp: Admn 24 May 2013

The Council appealed by cases stated against dismissal of its summons against the defendant alleging non-payment of non-domestic rates. The property owned by the respondent had been occupied by a tenant, but only by a small equipment box, and the respondent argued that it was entitled to a period of six months without rates liability … Continue reading Sunderland City Council v Stirling Investment Properties Llp: Admn 24 May 2013