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 Value determined at 104,000 pounds
[2015] UKUT 14 (LC), [2015] RA 201
Bailii
Valuation for Rating (Plant and Machinery) (England) Regulations 2000 2, Local Government Finance Act 1988 Sch 6
England and Wales
Cited by:
At UTLC – Iceland Foods Ltd v Berry (Valuation Officer) CA 23-Nov-2016
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 . .
At UTLC – Iceland Foods Ltd v Berry (Valuation Officer) SC 7-Mar-2018
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.
Rating
Updated: 27 December 2021; Ref: scu.542514