LT RATING – plant and machinery – sludge tank scrapers in sewage disposal works – whether rateable – principal beam element held not to be support or bridge or walkway and not a structure or in the nature of a structure – handrail attached to beam held not to be structure or in the nature … Continue reading Thames Water Plc v Handcock (Valuation Officer): LT 18 Aug 2008
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
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
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
LT RATING – hereditament – computer centre – whether entry to be deleted from list on ground that incapable of beneficial use – held that it should not be – whether open to appellant on basis of proposal for deletion to contend that RV and descriprion should be altered – held it was not – … Continue reading Leda Properties Ltd, Re: Computer Centre: LT 27 Mar 2009
