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Jackson (VO) Re: A Decision of The Valuation Tribunal (Rating – Valuation – Two Floors of Office Building): UTLC 24 Mar 2020

RATING – VALUATION – two floors of office building – tenant installing internal connecting staircase – reduction in net internal area – whether rateable value reduces pro-rata on floor area – whether staircase reflected in rateable value – appeal allowed – Rateable Value determined at pounds 1,740,000 – Schedule 6 to Local Government Finance Act … Continue reading Jackson (VO) Re: A Decision of The Valuation Tribunal (Rating – Valuation – Two Floors of Office Building): UTLC 24 Mar 2020

Npower Renewables Ltd v Grace (Valuation Officer): UTLC 13 Aug 2012

UTLC RATING – valuation – receipts and expenditure basis – 2005 list -hydro-electric power station -income from sale of Renewable Obligation Certificates (ROCs) – value of recycling element – timing of receipts from buyout and recycling elements -effective date – Local Government Finance Act 1988, Schedule 6 – interim decision Citations: [2012] UKUT 230 (LC) … Continue reading Npower Renewables Ltd v Grace (Valuation Officer): UTLC 13 Aug 2012

Levinson (Valuation Officer) v Robeson and Another: LT 11 Aug 2008

LT RATING – composite hereditament – dwelling-house used wholly for living accommodation -dwelling-house together with its garden and other appurtenances constituting one hereditament and falling within one curtilage – whether some commercial use of the garden and appurtenances prevent them from being domestic property – appeal dismissed – Local Government Finance Act 1988 sections 42, … Continue reading Levinson (Valuation Officer) v Robeson and Another: LT 11 Aug 2008

Roberts (Valuation Officer) v Backhouse Jones Ltd (Rating – Hereditament): UTLC 10 Feb 2020

RATING – HEREDITAMENT – whether adjacent office suites separated by a fire corridor were to be treated as contiguous and entered as a single hereditament – section 64(3ZD), Local Government Finance Act 1988 – Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018 – appeal allowed Citations: [2020] UKUT 38 (LC) Links: … Continue reading Roberts (Valuation Officer) v Backhouse Jones Ltd (Rating – Hereditament): UTLC 10 Feb 2020

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

Sainsbury’s Supermarkets Ltd, Regina (on The Application of) v Wolverhampton City Council and Another: SC 12 May 2010

The appellant’s land was to be taken under compulsory purchase by the Council who wished to use it to assist Tesco in the construction of a new supermarket. Tesco promised to help fund restoration of a local listed building. Sainsbury objected an now appealed against the Court of Appeal’s overturning of the orer in its … Continue reading Sainsbury’s Supermarkets Ltd, Regina (on The Application of) v Wolverhampton City Council and Another: SC 12 May 2010

Gallagher (Valuation Officer) v Church of Jesus Christ of Latter-Day Saints: HL 30 Jul 2008

The House considered whether certain properties of the Church were subject to non-domestic rating. Various buildings were on the land, and the officer denied that some fell within the exemptions, and in particular whether the Temple itself was a public place of religious worship, since it was not open to the public, or even to … Continue reading Gallagher (Valuation Officer) v Church of Jesus Christ of Latter-Day Saints: HL 30 Jul 2008