The claimant challenged the rating of the land it had used for the erection of a mobile ohone mast. Held: Even though the company had the statutory right to place a mast in this location and without payment, for rating purposes the officer could ask what would be the cost of the company taking a … Continue reading Orange PCS v Alan Roy Bradford (Valuation Officer): CA 17 Feb 2004

The court was asked: ‘Does a commercial building which is in the course of redevelopment have to be valued for the purposes of rating as if it were still a useable office? ‘ Held: Appeal from decision of CA granted. On the facts found by the UT, the premises were undergoing reconstruction on the material … Continue reading Newbigin (Valuation Officer) v SJ and J Monk (A Firm): SC 1 Mar 2017

The court was asked whether the air handling system used by Iceland Foods Limited in its retail store at Liverpool was plant or machinery ‘used or intended to be used in connection with services mainly or exclusively as part of manufacturing operations or trade processes’ within the meaning of the 2000 Regulations. Held: The valuation … Continue reading Iceland Foods Ltd v Berry (Valuation Officer): CA 23 Nov 2016

Air System plant excluded from Rating value The court was asked whether the services provided by a specialised air handling system, used in connection with refrigerated merchandise in the appellant’s retail store, are ‘manufacturing operations or trade processes’ for rating purposes. Held: Iceland’s appeal was allowed and the decision of the First Tier Tribunal restored. … Continue reading Iceland Foods Ltd v Berry (Valuation Officer): SC 7 Mar 2018

Lord Hewart CJ said: ‘When one turns to the Third Schedule of the [1925] Act, it is apparent that it enumerates that type of machinery and plant which is conveniently described in the case as motive machinery; it is the machinery without which the mill could not begin to work, as, for example, the generation … Continue reading Townley Mill (1919) Limited v Oldham Assessment Committee: KBD 1936