Liverpool Corporation v Chorley Union: HL 3 Feb 1913

The appellants, who owned waterworks, contended they were not in beneficial occupation of a moor owned by them and forming part of their catchment area but not otherwise used except by their shooting tenant. Held that either of these uses was sufficient to constitute the appellants beneficial occupiers and therefore liable to assessment.

Lord Chancellor (Viscount Haldane), the Earl of Halsbury, Lords Atkinson and Shaw
[1913] UKHL 661, 50 SLR 661
Bailii
England and Wales

Rating

Updated: 27 January 2022; Ref: scu.632740

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 operations or trade processes’ within the meaning of the 2000 Regulations.
Held: The valuation officer’s appeal failed. The air handling system fell to be excluded in calculating the rateable value of the premises.

Sir Geoffrey Charles Vos Ch, Gloster, Sharp LJJ
[2016] EWCA Civ 1150, [2016] WLR(D) 620, [2017] Bus LR 766, [2017] Bus LR 1098
Bailii, WLRD
Valuation for Rating (Plant and Machinery) (England) Regulations 2000, Local Government Finance Act 1988 Sch 6
England and Wales
Citing:
At UTLCBerry (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, . .
CitedKirby v Hunslet Union Assessment Committee HL 1906
The Act provided that the assessment of hereditaments was regulated on the principle that the rateable value was the rent which might be expected to be given for the hereditament alon
Held: The House disapproved a distinction based on whether . .
CitedTownley Mill (1919) Limited v Oldham Assessment Committee KBD 1936
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 . .
CitedTownley Mill (1919) Limited v Oldham Assessment Committee HL 1937
Section 24 of the 1925 Act was considered.
Held: The House re-instated the decision at divisional level. The court described the basis upon which a property was to be valued for rating purposes. Viscount Maugham said it concerned: ‘ a . .
CitedUnion Cold Storage Co Ltd v Bancroft HL 1931
The House considered whether refrigeration equipment was for storage purposes or for the purposes of altering or adapting goods for sale.
Held: It was for storage purposes, although the refrigeration was described as being by means of an . .
CitedUnion Cold Storage Co Ltd v Southwark Assessment Committee QBD 1932
The rateability of certain cooling chambers in a warehouse used for storing food. 25% of what was undertaken there may have been freezing food and the remaining 75% storing food.
Held: Macnaughten J discussed the cold storage plant and . .

Cited by:
At CAIceland 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: 26 January 2022; Ref: scu.571933

Beaconside Country House and Cottages and Another v Gidman (Valuation Officer): UTLC 7 Nov 2016

UTLC RATING – valuation – 2010 Rating List – self-catering holiday units – receipts and expenditure method of valuation – fair maintainable trade – working expenses – depreciation – divisible balance – applicability of Redrose v Elizabeth Thomas (VO) [2014] UKUT 311 (LC) – appeal allowed in part

[2016] UKUT 497 (LC)
Bailii
England and Wales

Rating

Updated: 26 January 2022; Ref: scu.571439

ELS International Lawyers Llp v Prekopp (Valuation Officer): UTLC 27 Sep 2016

UTLC RATING – valuation – office suite in building within cul-de-sac – rental evidence within cul-de-sac and elsewhere – reliability of evidence derived from Forms of Return – assessment evidence – discrepancies between evidence submitted and summary valuations on the VOA website – appeal dismissed – respondent Valuation Officer’s higher valuation also rejected – Schedule 6 to Local Government Finance Act 1988

[2016] UKUT 423 (LC)
Bailii
England and Wales

Rating

Updated: 23 January 2022; Ref: scu.569596

Novello v Toogood: 29 Apr 1823

The defendant a British born subject was a music master and teacher of Italian, but was also employed in part as a chorister in the chapel of a foreign ambassador. He rented a large house, subletting parts. He resisted distraint on the premises for non-payment of poor rates.
Held: The appointment as a servant of the foreign ambassador was not sufficient to to protect him from such distraint, at least so far goods were not associated with hs appointment.

(1823) 1 B and C 554, [1823] EngR 492, (1823) 1 B and C 554, (1823) 107 ER 204
Commonlii
England and Wales
Cited by:
CitedRegina v Jones (Margaret), Regina v Milling and others HL 29-Mar-2006
Domestic Offence requires Domestic Defence
Each defendant sought to raise by way of defence of their otherwise criminal actions, the fact that they were attempting to prevent the commission by the government of the crime of waging an aggressive war in Iraq, and that their acts were . .
CitedAziz v Aziz and others CA 11-Jul-2007
The claimant sought return of recordings and of money paid to the defendant through an alleged fraud or threats. She was the former wife of the Sultan of Brunei and head of state, who now sought an order requiring the court to protect his identity . .

Lists of cited by and citing cases may be incomplete.

Constitutional, Rating

Updated: 18 January 2022; Ref: scu.239963

Tottenham Urban District Council v Metropolitan Electric Tramways Ltd: HL 24 Jul 1913

A company owning a tramway and a light railway which were run as one system claimed to be assessed under the Public Health Act 1875* on one-fourth of the annual value of its whole undertaking. The local authority claimed to rate the tramway on the full annual value. Held that a tramway is not a railway within sub-section 1 ( b) of section 211 of the Public Health Act 1875. Decision of the Court of Appeal (1912, 2 K.B. 216) reversed.

Lord Chancellor (Haldane), and Lords Shaw and Moulton
[1913] UKHL 551, 51 SLR 551
Bailii
England and Wales

Rating

Updated: 14 January 2022; Ref: scu.632752

Branwood, Regina (on The Application of) v The Secretary of State for Communities and Local Government: Admn 26 Apr 2013

This case concerns a Local Council Tax Support scheme and adherence by a local council to the duty to consult and the public sector equality duty.

Haddon-Cave J
[2013] EWHC 1024 (Admin)
Bailii
England and Wales

Local Government, Rating

Updated: 14 January 2022; Ref: scu.523761

Turnbull v Goodwyn School and Others: UTLC 15 Feb 2016

UTLC RATING – Valuation – Private Independent Primary Schools – Method of Valuation – whether Rentals Basis or Contractor’s Method – Appeal dismissed

[2016] UKUT 68 (LC)
Bailii
England and Wales
Citing:
CitedMayor of Bradford v Pickles HL 29-Jul-1895
The plaintiffs sought an injunction to prevent the defendant interfering with the supply of water to the city. He would have done so entirely by actions on his own land.
Held: The plaintiffs could have no property in the water until it came on . .

Lists of cited by and citing cases may be incomplete.

Rating

Updated: 10 January 2022; Ref: scu.560319

The Dog and Gun (Oxenhope) Ltd v Howarth (Valuation Officer): UTLC 19 Oct 2015

UTLC RATING – Procedure – 2005 rating list – transitional certificate as at 31 March 2010 – whether the Tribunal has jurisdiction to alter a certificate other than on the grounds of value- held that it does not – whether the valuation officer impugned the rating list – held that he did not – rateable value assessed at RV andpound;41,000 – Non-Domestic Rating (Chargeable Amounts)(England) Regulations 2009

[2015] UKUT 475 (LC)
Bailii
Non-Domestic Rating (Chargeable Amounts)(England) Regulations 2009
England and Wales

Rating

Updated: 05 January 2022; Ref: scu.554281

Wootton (T/A EF Wootton and Son) v Gill (Valuation Officer): UTLC 15 Oct 2015

UTLC RATING – exemption – agricultural building – redundant retail warehouse used for the storage of agricultural machinery, fertiliser and silage produced on adjoining land – whether a ‘contrivance’ – whether used together with agricultural land and solely in connection with agricultural operations – Local Government Finance Act 1988, sch.5, para 3 – appeal allowed

[2015] UKUT 548 (LC)
Bailii
England and Wales

Rating

Updated: 05 January 2022; Ref: scu.553600

Turner v Murdoch (Valuation Officer): UTLC 25 Sep 2015

UTLC RATING – Valuation – 2010 List – rental evidence on appeal property rejected as not being an open market letting – relevance of other rental evidence – rent of similar adjoining property relied upon – appeal allowed in part – Rateable Value determined at andpound;41,000

[2015] UKUT 493 (LC)
Bailii
England and Wales

Rating

Updated: 05 January 2022; Ref: scu.553594

Barber v Cerep III TW Sarl: UTLC 21 Sep 2015

UTLC RATING – Valuation – statutory assumption that hereditament in reasonable state of repair – premises in disrepair, vacant and part of proposed redevelopment site – a reasonable landlord would not consider it economic to repair – Schedule 6 paragraph 2(1)(b) to Local Government Finance Act 1988

[2015] UKUT 521 (LC)
Bailii
Local Government Finance Act 1988 2(1)(b)
England and Wales

Rating

Updated: 05 January 2022; Ref: scu.553584

Wassiljew-Jones v Done Bros (Cash Betting) Limited (T/A Betfred): UTLC 16 Sep 2015

UTLC RATING – Procedure – VO barred from participating in VTE proceedings for failure to serve a statement of case on time but sent an observer to the hearing – whether VO was subsequently entitled to appeal to the Upper Tribunal – the VO had not ‘appeared’ at the hearing for the purposes of reg 42(2)(a) of the Valuation Tribunal for England (Council Tax and Rating Appeals)(Procedure) Regulations 2009

[2015] UKUT 499 (LC)
Bailii
Valuation Tribunal for England (Council Tax and Rating Appeals)(Procedure) Regulations 2009
England and Wales

Rating

Updated: 05 January 2022; Ref: scu.553596

Williams v Murdoch (Valuation Officer): UTLC 9 Sep 2015

UTLC RATING – Valuation – 2010 List – shop fronting St Ives harbour – seven steps up to shop – whether ground floor or first floor unit – held that it is ground floor – comparable evidence and methods of valuation – appeal dismissed – rateable value confirmed at andpound;11,250

[2015] UKUT 477 (LC)
Bailii
England and Wales

Rating

Updated: 05 January 2022; Ref: scu.553597

Lamb (Valuation Officer) v Go Outdoors Ltd: UTLC 17 Jul 2015

UTLC RATING – valuation – 2010 list – out of town retail warehouse – whether letting of appeal property provides most reliable evidence – whether a tone of the list has been established – rental and assessment evidence also available – comparison between lists – Rateable Value determined at andpound;275,000.

[2015] UKUT 366 (LC)
Bailii
England and Wales

Rating

Updated: 04 January 2022; Ref: scu.552321

Johnson (VO) v H and B Foods Ltd: UTLC 10 Nov 2014

UTLC RATING – hereditament – whether food processing centre operated from two buildings separated by public highway one hereditament or two – rateable as one hereditament – appeal dismissed – valuation – basic rate – relative value of first floor production and storage space – fragmentation allowance – assessment reduced

[2014] UKUT 458 (LC)
Bailii
England and Wales

Rating

Updated: 04 January 2022; Ref: scu.552341

Harris v Grace (Valuation Officer): UTLC 9 Jul 2015

UTLC RATING – valuation – licensed premises in town centre – whether bar or members’ club – absence of evidence in support of the appeal – appeal property similar to respondent’s comparables – effect of full premises licence, lease user clause and planning consent – hereditament valued on assumed fair maintainable trade – appeal dismissed

[2015] UKUT 365 (LC)
Bailii
England and Wales

Rating

Updated: 04 January 2022; Ref: scu.552319

Woolway v Mazars: SC 29 Jul 2015

The Court was asked how different storeys under common occupation in the same block are to be entered in the rating list for the purpose of non-domestic rating. In this case the firm’s two offices were in the same building, but the connection between them was only by way of a communal lift.
Held: The valuation officer’s appeal succeeded. The two offices were separate heraditaments.
Lord Neuberger said: ‘I derive from these decisions three broad principles relevant to cases like this one where the question is whether distinct spaces under common occupation form a single hereditament. First, the primary test is, as I have said, geographical. It is based on visual or cartographic unity. Contiguous spaces will normally possess this characteristic, but unity is not simply a question of contiguity, as the second Bank of Scotland case illustrates. If adjoining houses in a terrace or vertically contiguous units in an office block do not intercommunicate and can be accessed only via other property (such as a public street or the common parts of the building) of which the common occupier is not in exclusive possession, this will be a strong indication that they are separate hereditaments. If direct communication were to be established, by piercing a door or a staircase, the occupier would usually be said to create a new and larger hereditament in place of the two which previously existed. Secondly, where in accordance with this principle two spaces are geographically distinct, a functional test may nevertheless enable them to be treated as a single hereditament, but only where the use of the one is necessary to the effectual enjoyment of the other. This last point may commonly be tested by asking whether the two sections could reasonably be let separately. Third, the question whether the use of one section is necessary to the effectual enjoyment of the other depends not on the business needs of the ratepayer but on the objectively ascertainable character of the subjects. The application of these principles cannot be a mere mechanical exercise. They will commonly call for a factual judgment on the part of the valuer and the exercise of a large measure of professional common sense. But in my opinion they correctly summarise the relevant law. They are also rationally founded on the nature of a tax on individual properties. If the functional test were to be applied in any other than the limited category of cases envisaged in the second and third principles, a subject (or in English terms a hereditament) would fall to be identified not by reference to the physical characteristics of the property, but by reference to the business needs of a particular occupier and the use which, for his own purposes, he chose to make of it.’

Lord Neuberger, President, Lord Sumption, Lord Carnwath, Lord Toulson, Lord Gill
[2015] UKSC 53, [2015] 1 AC 1862, [2016] 1 All ER 299, [2015] WLR(D) 353, [2015] 3 WLR 386, UKSC 2013/0117
Bailii, WLRD, Bailii Summary, SC, SC Summary
England and Wales
Citing:
At UTLCTower Bridge House, Re UTLC 11-Jun-2012
UTLC RATING – hereditament – whether two floors in modern office block to be entered as single hereditament though separated by other floors – held they were – valuation – end allowance – whether allowance to be . .
Appeal fromWoolway (Valuation Officer) v Mazars Llp CA 17-Apr-2013
The valuation officer appealed against a decision to list an office block at issue as a single heraditament. . .
CitedBank of Scotland v Assessor for Edinburgh 1890
(Lands Valuation Appeal Court) The court considered the rating applicable where several banks retained nearby properties for the occupation of its staff. There were three categories of residential premises: (i) dwellings which were in buildings . .
CitedBank of Scotland v Assessor for Edinburgh 1891
(Lands Valuation Appeal Court) The Court considered the appropriate entry for property contiguous with a bank, but with no interconnection, the house being held for the occupation of bank employees.
Held: Lord Wellwood repeated his view that . .
CitedMidlothian Assessor v Buccleuch Estates Ltd 1962
(Lands Valuation Appeal Court) The landowner had several parcels of woodland and sawmills. They were on different sites, but worked together as a single business.
Lord Kilbrandon observed: ‘It has never yet been admitted that you can have a . .
CitedFarmer and Another v Buxted Poultry Ltd HL 10-Mar-1993
Buildings which were in fact far apart, could not be treated as being ‘occupied together with’ as agricultural buildings for rating purposes. . .
CitedBurn Stewart Distillers plc v Lanarkshire Valuation Joint Board 2001
(Lands Tribunal for Scotland) Premises under common occupation but situated on opposite sides of a main road constituted two hereditaments: ‘We consider that the emphasis on the geographical test is an aspect of recognition that lands and heritages . .
Not approvedBurn Stewart Distillers plc v Lanarkshire Valuation Joint Board 2001
(Lands Tribunal for Scotland) Premises under common occupation but situated on opposite sides of a main road constituted two hereditaments: ‘We consider that the emphasis on the geographical test is an aspect of recognition that lands and heritages . .
CitedBritish Railways Board v Hopkins (Valuation Officer) LT 1981
Different storeys under common occupation as constituting a single hereditament, whether they were contiguous or not. . .

Lists of cited by and citing cases may be incomplete.

Rating, Land

Updated: 03 January 2022; Ref: scu.550797

Wonder Investments Ltd v Jackson (Valuation Officer): UTLC 18 Jun 2015

UTLC RATING – procedure – appeal to VTE automatically struck out for failure to comply with procedural directions – refusal of application to reinstate – whether a decision from which an appeal lies to Upper Tribunal – whether appeal to be struck out – Rule 8(2)(a), Tribunal Procedure (Upper Tribunal) (Lands Chamber) Rules 2010 – regs 10(1)/(5), 40 and 42, Valuation Tribunal for England (Council Tax and Rating Appeals) (Procedure) Regulations 2009

[2015] UKUT 335 (LC)
Bailii
Valuation Tribunal for England (Council Tax and Rating Appeals) (Procedure) Regulations 2009
England and Wales

Rating

Updated: 02 January 2022; Ref: scu.549880

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, Agriculture

Updated: 01 January 2022; Ref: scu.549782

UKI (Kingsway) Ltd v Westminster City Council: SC 17 Dec 2018

Short issue as to the requirements for valid ‘service’ of a completion notice so as to bring a newly completed building within liability for non-domestic rates. The notice had been served by email where no statutory authority existed for this.
Held: The LA’s appeal succeeded. ‘Against the background of the detailed scheme established by or under the 2000 Act, it may seem anomalous that the same result may be achieved in some cases by more informal means. However, the purpose of the Act and Orders made under it is to provide a clear and certain basis for the routine use of such methods by authorities. That purpose is not undermined by a conclusion that under general principles, and on the particular facts of this case, the notice was successfully served.’

Lady Hale, President,
,
Lord Kerr,
,
Lord Carnwath,
,
Lord Lloyd-Jones,
,
Lord Kitchin
[2018] UKSC 67, UKSC 2017/0132
Bailii, Bailii Summary, SC, SC Summary, SC Summary Video, SC 2018 Nov 6 am Video, SC 2018 Nov 6 pm Video
Local Government Finance Act 1988 46A, Non-Domestic Rating (Alteration of Lists and Appeals) (England) Regulations 2009
England and Wales
Citing:
Appeal fromUKI (Kingsway) Ltd v Westminster City Council CA 15-Jun-2017
The parties disputed the effective service of a completion notice so as to bring the new property into the rating list. . .
At UTLCWestminster City Council v UKI (Kingsway) Ltd and Another UTLC 28-Jul-2015
UTLC RATING – procedure – service of completion notice – whether completion notice addressed only to ‘the owner’ valid – whether delivery of completion notice to premises followed by onward transmission of . .
CitedSun Alliance and London Assurance Co Ltd v Hayman CA 1975
The two-sided act of giving and receiving of a notice may be deemed to be done by some act other than actual receipt of the notification by the recipient.
Lord Salmon said: ‘Statutes and contracts often contain a provision that notice may be . .
CitedKinch and Another v Bullard and Others ChD 16-Sep-1998
A notice of severance of a joint tenancy applied to sever the tenancy even though it had not actually been received. It was sufficient that it had been posted and received at the house though intercepted. . .
CitedTownsends Carriers Ltd v Pfizer Ltd 1977
A break notice had been served not by the tenant company but by an associated company, the service not being on the landlord company but an associated company.
Held: Because the tenant and the landlord had allowed their respective associated . .
CitedGlen International Ltd v Triplerose Ltd CA 23-Mar-2007
Service on a solicitor who does not have authority to accept service of the particular notice on behalf of his client is not valid service on that party. . .
CitedPNC Telecom plc v Thomas 2003
A letter sent by fax constituted a validly ‘deposited’ notice to convene an extraordinary general meeting under section 368 of the Companies Act 1985. The Vice-Chancellor noted that by that time the Electronic Communications Act 2000 enabled . .
CitedGalinski v McHugh 5-Oct-1988
A landlord’s notice under section 4 of the Landlord and Tenant Act 1954 had been served on the tenant’s solicitors, who had confirmed that they had authority to accept service. Later the tenant challenged the validity of the service.
Held: . .
CitedTadema Holdings Ltd v Ferguson CA 18-Nov-1999
The Court considered service of a notice under the 1988 Act: ”Serve’ is an ordinary English word connoting the delivery of a document to a particular person.’ . .
CitedHastie and Jenkerson v McMahon CA 11-Jan-1990
The Court accepted that service of a list of documents by fax was valid service for the purposes of a consent order in civil proceedings under the Rules of the Supreme Court.
Woolf LJ said: ‘. . are there any legal reasons why advantage should . .
CitedCredit Suisse v Allerdale Borough Council CA 20-May-1996
Builder’s Guarantee Ultra Vires LA
The council set out to provide a swimming pool using powers under s.19 of the 1976 Act. Purporting to use powers under s.111 of the 1972 Act, it set up a company to develop a site by building a leisure pool and time-share units, with a view to . .
CitedInland Revenue Commissioners v Conbeer ChD 1996
Laddie observed as to the potential advantages of delivery by fax in terms of reliability and speed. . .

Lists of cited by and citing cases may be incomplete.

Rating

Updated: 31 December 2021; Ref: scu.631394

UKI (Kingsway) Ltd v Westminster City Council: CA 15 Jun 2017

The parties disputed the effective service of a completion notice so as to bring the new property into the rating list.

Gloster VP CA, Macur, King LJJ
[2017] EWCA Civ 430, [2017] PTSR 1606, [2017] WLR(D) 402
Bailii, WLRD
Local Government Finance Act 1988, Non-Domestic Rating (Alteration of Lists and Appeals) (England) Regulations 2009
England and Wales
Citing:
Appeal FromWestminster City Council v UKI (Kingsway) Ltd and Another UTLC 28-Jul-2015
UTLC RATING – procedure – service of completion notice – whether completion notice addressed only to ‘the owner’ valid – whether delivery of completion notice to premises followed by onward transmission of . .

Cited by:
Appeal fromUKI (Kingsway) Ltd v Westminster City Council SC 17-Dec-2018
Short issue as to the requirements for valid ‘service’ of a completion notice so as to bring a newly completed building within liability for non-domestic rates. The notice had been served by email where no statutory authority existed for this.
Rating

Updated: 31 December 2021; Ref: scu.588205

Westminster City Council v UKI (Kingsway) Ltd and Another: UTLC 28 Jul 2015

UTLC RATING – procedure – service of completion notice – whether completion notice addressed only to ‘the owner’ valid – whether delivery of completion notice to premises followed by onward transmission of electronic copy by receptionist without authority to accept service was good service by the billing authority – s.42 and Sched. 4A, Local Government Finance Act 1988 – appeal allowed

[2015] UKUT 301 (LC), [2015] RA 433
Bailii
Local Government Finance Act 1988 4A
England and Wales
Cited by:
Appeal FromUKI (Kingsway) Ltd v Westminster City Council CA 15-Jun-2017
The parties disputed the effective service of a completion notice so as to bring the new property into the rating list. . .
At UTLCUKI (Kingsway) Ltd v Westminster City Council SC 17-Dec-2018
Short issue as to the requirements for valid ‘service’ of a completion notice so as to bring a newly completed building within liability for non-domestic rates. The notice had been served by email where no statutory authority existed for this.
Rating

Updated: 31 December 2021; Ref: scu.552324

Polley v West Lothian Council and The Accountant In Bankruptcy: SCS 6 Mar 2015

Second Division, Inner House – The pursuer seeks reduction of an award of sequestration granted against her at Hamilton Sheriff Court on 22 March 2010, together with reduction of the underlying charge for payment dated 17 December 2009 and the preceding 5 summary warrants granted by the sheriff at Linlithgow relating to council tax in each year from 2004 to 2008. The pursuer accepts that exceptional circumstances are required to justify the remedy sought. The issue for determination in the case generally is whether the pursuer has made out a relevant case to that effect on record.

Lord Carloway LJC
[2015] ScotCS CSIH – 19
Bailii

Scotland, Rating

Updated: 28 December 2021; Ref: scu.544201

Hardman (Valuation Officer) v British Gas Trading Ltd: UTLC 13 Feb 2015

UTLC RATING -valuation – combined cycle gas turbine power station – length of hypothetical tenancy – duration of rent – receipts and expenditure method – whether negative divisible balance – whether respondent’s valuation reflects actuality and has a basis in law – appeal allowed – rateable value determined at andpound;1,012,500.

[2015] UKUT 53 (LC)
Bailii
England and Wales

Rating

Updated: 28 December 2021; Ref: scu.543483

James Durham of Largo v Robert Lundine, Watson, Lundine and Lundine: HL 20 Mar 1711

An appeal competent, from a decreet in 1698, and interlocutor in 1708, though objection made that a decreet in 1707, confirming that in 1698, was not appealed from.
Prorogations of tacks of teinds, where an augmentation of stipend was small, reduced from fix 19 years to one 19 years.

[1711] UKHL Robertson – 16, (1711) Robertson 16
Bailii
Scotland

Rating

Updated: 28 December 2021; Ref: scu.553452

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 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 UTLCIceland 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 UTLCIceland 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

Gallagher (VO) v Dr Read and Partners and Another: UTLC 12 Jan 2015

UTLC RATING – Valuation – Purpose Built GP Surgeries – Method of Valuation – whether Rentals Basis or Contractor’s Basis – tests per Lotus and Delta v Culverwell (VO) – rating hypothesis – vacant and to let – value of occupation to occupier – appeal dismissed

[2015] UKUT 1 (LC)
Bailii
England and Wales

Rating

Updated: 27 December 2021; Ref: scu.542517

Regina v the Inhabitants of the Parish of Lee: QBD 17 Jan 1866

On assessing gasworks to the poor-rate, in ascertaining the gross estimated rental a deduction ought to be allowed in respect of the cost of the meters, which belong to the gas company, but are put up on the premises of the consumers, and are connected with the service-pipes by solder, and by means of those pipes with the company’s mains : as they are mere chattels.
But deductions ought not to be allowed in respect of 1. Retorts, which are instruments in which the coals are carbonized and the gas produced, consisting of circular pieces of clay, to which the heat is applied, and also the arches which contain them, and the pipes, through which the gas passes to the purifiers, the whole being distinct and severable from the floor, and not attached to it by cement or mortar, but only packed with fire-clay. 2. Purifiers, which are massive iron vessels, standing on a brick base, but not fixed to it, connected with the pipes passing through the soil to the retorts by screw-bolts, and in the same way with the pipes passing through tie soil to the tanks and gasholders. 3. Steam-engines, used for driving the machinery, fastened by screw-bolts to a stone base fixed in the soil. 4. Boilers, set in brickwork, fixed in the soil. 5. Gasholders, which are hollow cylindrical vessels of plate-iron, covered at the top but open at the bottom, and rising and falling by means of pillars and pulleys into circular tanks sunk in the soil, into which the gas passes through the purifiers from the retorts. 6. Trade-fixtures, such as pumps and exhausters, which are fixed to the freehold, but would be removeable as tenant’s fixtures. For all of these are things which, though capable of being removed, are yet so far attached as that it was intended that they should remain permanently connected with the freehold, viz., the gasworks, and remain permanent appendages to them, as essential for the purpose for which the works were made. And it makes no difference that, by the practice in letting gasworks, the tenant would be compelled to take to and find capital for the purchase of all the above property.

(1865-1866) LR 1 QB 241, [1866] UKLawRpKQB 2
Commonlii
England and Wales

Rating

Updated: 23 December 2021; Ref: scu.653045

R3 Products Ltd v Salt (Valuation Officer): UTLC 3 Sep 2014

UTLC RATING – hereditament – proposal to remove from rating list – beneficial occupation – whether lack of beneficial occupation causes removal from list – whether ratepayer confined to grounds of appeal on proposal form – nominal valuation – whether works repair or improvement – appeal dismissed

[2014] UKUT 333 (LC)
Bailii
England and Wales

Rating

Updated: 22 December 2021; Ref: scu.537505

Redrose Ltd v Thomas: UTLC 10 Sep 2014

UTLC RATING – valuation – 2010 list – self catering holiday units – whether tone produces reliable valuation – whether VO’s receipts and expenditure valuation accurate – held valuation based on tone not reliable – in preparing receipts and expenditure valuation tenant’s share of divisible balance should be high to reflect exceptional work load and modest total sum available – appeal allowed – RV reduced from andpound;11,750 to andpound;6,000

[2014] UKUT 311 (LC)
Bailii
England and Wales

Rating

Updated: 22 December 2021; Ref: scu.537506

Total Fulfilment Logistics Ltd v May: UTLC 6 Aug 2014

UTLC RATING – costs -appeal against VTE decision – appeal withdrawn before hearing – Lands Chamber’s Simplified Procedure – whether appellant’s late withdrawal amounts to unreasonable behaviour – whether respondent VO entitled to wasted costs – held that it is not – Lands Chamber Practice Directions 2010

P D McCrea FRICS
[2014] UKUT 354 (LC)
Bailii
England and Wales

Rating, Costs

Updated: 20 December 2021; Ref: scu.536070

Winder and Others, Regina (on The Application of) v The Equality and Human Rights Commission: Admn 30 Jul 2014

The defendant local authority had introduced a Council Tax Reduction scheme which purported to restrict concessions to thosewho had lived within the area for the previous two years. The claimants sought permission to judicially review the scheme as unlawful and discriminatory.
Held: Review was granted. The scheme was unlawful.

Hickinbottom J
[2014] EWHC 2617 (Admin), [2014] WLR(D) 349
Bailii, WLRD
Local Government Finance Act 1992, Social Security Contributions and Benefits Act 1992 123 131

Local Government, Rating

Updated: 18 December 2021; Ref: scu.535539

Polley v West Lothian Council and The Accountant In Bankruptcy: SCS 6 Jun 2014

Ordinary action in which the pursuer seeks reduction of five summary warrants, a charge for payment of money and decree of sequestration of the pursuer granted by the sheriff at Hamilton on 22 March 2010. This action arises out of a dispute about the pursuer’s non-payment of council tax going back to 1999. The first defender is the local authority to whom the tax is said to be due. The second defender is the Accountant in Bankruptcy.

Lord Boyd of Duncansby
[2014] ScotCS CSOH – 98
Bailii

Scotland, Rating

Updated: 16 December 2021; Ref: scu.534142

Commissioner of The Police of The Metropolis v Woolway (Valuation Officer): UTLC 23 Jun 2014

UTLC RATING – valuation – alteration of list – whether appeal settled by agreement – whether appeal withdrawn – whether procedural fairness or avoidance of abuse of process require that appeal be revived – valuation of corridors – office values – addition for air conditioning – valuation of car parking spaces – end allowance – rateable value determined at andpound;6.45m – appeal allowed in part

[2014] UKUT 183 (LC)
Bailii
England and Wales

Rating

Updated: 16 December 2021; Ref: scu.534080

London Borough of Tower Hamlets v Merrick and Thames Magistrates’ Court: Admn 17 Oct 2001

The authority requested a liability order for rates arrears over several years. On appeal, it was held that there was nothing in the regulations to a liability order to be restricted to one year. That a demand had to be served for each year did not require separate proceedings. Convenience and the minimising of costs suggested that one set of proceedings was appropriate, and this appeared confirmed by the regulations. If such an application was made, the judge had no discretion to make individual orders for each year..

Stanley Burnton J
Gazette 01-Oct-2001, [2001] EWHC Admin 799
Bailii
Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989, Civil Procedure Rules Part 7.3
England and Wales

Rating, Civil Procedure Rules

Updated: 06 December 2021; Ref: scu.166705

Regina v Central Valuation Officer and another ex parte Edison First Power Limited: HL 10 Apr 2003

Powergen sold a property to Edison. Powergen had paid rates under a separate statutory rating regime, and paid an additional thirteen million pounds under an apportionment. Edison later complained that in being rated itself, the authorities had collected rates twice for the same property. It challenged the legality of the order under which the rates had first been collected form the vendor.
Held: There is a strong presumption against double rating. Sums of money appeared to have been collected twice. However the bases of the two collections were different. The one was under ordinary rating law, and the other by special statutory provision. The presumption against double taxation is rebuttable. The idea of payments in lieu of rates was introduced by the 1948 Act, and complex formulae were applied. The ESI Order was not ultra vires.
Lord Millett said: ‘The courts will presume that Parliament did not intend a statute to have consequences which are objectionable or undesirable; or absurd; or unworkable or impracticable; or merely inconvenient; or anomalous or illogical; or futile or pointless. But the strength of these presumptions depends on the degree to which a particular construction produces an unreasonable result. The more unreasonable a result, the less likely it is that Parliament intended it …’

Lord Bingham of Cornhill, Lord Steyn, Lord Hoffmann, Lord Millett, Lord Scott of Foscote
[2003] UKHL 20, [2003] 4 All ER 209, [2003] RA 325, [2003] 16 EGCS 101, [2003] 16 EG 101, [2003] 2 EGLR 133
House of Lords, Bailii
Local Government Finance Act 1988 41ff, Electricity Supply Industry (Rateable Values) Order 1994 (SI 1994/3282), Local Government Act 1948, Electricity Supply Industry (Rateable Values) Order 1989 (SI 1989 No. 2475)
England and Wales
Citing:
Appeal fromEdison First Power Ltd v The Secretary of State for Department of Environment Transport and the Regions CA 12-Jul-2001
. .
CitedRegina v Special Commissioner And Another, ex parte Morgan Grenfell and Co Ltd HL 16-May-2002
The inspector issued a notice requiring production of certain documents. The respondents refused to produce them, saying that they were protected by legal professional privilege.
Held: Legal professional privilege is a fundamental part of . .
CitedStradling v Morgan 1560
There is a wide common sense principle of the construction of statutes by which courts will imply qualifications into the literal meaning of wide and general words in order to prevent them from having some unreasonable consequence which it is . .
CitedSmith and Son v Lambeth Assessment Committee 1882
The law presumes that only one person shall be liable to pay rates on a property at any one time. . .
CitedWestminster City Council v Southern Railway Co HL 1936
Subject to special enactments, people are treated as occupiers of land, land being understood as including not only the surface of the earth but all strata above or below. The occupier, not the land, is rateable; but the occupier is rateable in . .
CitedBrook v National Coal Board 1975
. .
CitedRegina v Inland Revenue Commissioners, Ex parte Woolwich Equitable Building Society HL 25-Oct-1990
The society challenged the validity of transitional provisions in the 1986 regulations on the ground that they were ultra vires. The House considered the specific presumption against double taxation, and also a power in general terms to make . .
CitedKingston Union v Metropolitan Water Board HL 1926
The principle for valuation of properties for rating was to estimate ‘the rent at which the hereditaments might reasonably be expected to let from year to year’. But in applying that principle, so simple in appearance, to certain classes of . .
CitedMilford Haven Conservancy Board v Inland Revenue Commissioners CA 1976
The Minister had power to make provision by order for determining rateable values ‘by such method as may be so specified’. The formula prescribed by the Minister for dock undertakings was based on 4% of their receipts, including receipts from some . .
At First InstanceRegina (ex parte Edison First Power Limited v Secretary of State for Environment, Transport, Same v Central Valuation Officer Admn 31-Mar-2000
. .
At CAEdison First Power Ltd v Secretary of State for Environment, Transport and Regions CA 12-Jul-2001
. .

Cited by:
CitedJackson and others v Attorney General HL 13-Oct-2005
The applicant sought to challenge the 2004 Hunting Act, saying that it had been passed under the provisions of the 1949 Parliament Act which was itself an unlawful extension of the powers given by the 1911 Parliament Act to allow the House of . .
CitedNorth Somerset District Council v Honda Motor Europe Ltd and Others QBD 2-Jul-2010
Deleayed Rates Claims Service made them Defective
The council claimed that the defendants were liable for business rates. The defendants said that the notices were defective in not having been served ‘as soon as practicable’, and further that they should not be enforced since the delay had created . .
CitedShahid v Scottish Ministers (Scotland) SC 14-Oct-2015
The appellant convicted of a racially-aggravated vicious murder. Since conviction he had spent almost five years in segregation from other prisoners. The appellant now alleged that some very substantial periods of segregation had been in breach of . .
CitedMcCool, Regina v SC 2-May-2018
The appellants complained that the recovery order made against them in part under the transitional provisions were unlawful. They had claimed benefits as single people but were married to each other and for a house not occupied. The difficulty was . .
Dictum ApprovedGumbs v Attorney General Of Anguilla PC 7-Jul-2009
Anguilla – whether there is a public right of way, and, if there is, the extent of that way, over a parcel of land at Little Bay, Anguilla. . .

Lists of cited by and citing cases may be incomplete.

Rating, Constitutional

Updated: 05 December 2021; Ref: scu.180698

Corkish (Listing Officer) v Wright and Another: Admn 11 Feb 2014

Statutory appeal by the Appellant listing officer against the decision of the Valuation Tribunal for England. The Tribunal allowed an appeal from the LO’s decision that the annex at the Respondents’ property at Basingstoke, Hampshire was a self-contained unit, so as to be amenable to a separate charge for council tax.

Popplewell J
[2014] EWHC 237 (Admin)
Bailii

Rating

Updated: 29 November 2021; Ref: scu.521137

Kaye v South Oxfordshire District Council and Another: ChD 6 Dec 2013

‘billing authorities have been in receipt of advice that the arrears of business rates outstanding for the purposes of insolvency are to be treated in the same way as arrears of council tax, and that, in both cases, the debt provable in the insolvency is that due up to the date of the insolvency event, unless the debtor has previously defaulted, in which case it is the debt for the whole of the relevant financial year, that is considered to be due, and to become payable and provable in the insolvency. It is the correctness of that view which falls for decision by this court.’

Hidge QC HHJ
[2013] EWHC 4165 (Ch), [2014] BCC 143, [2014] BPIR 416, [2014] Bus LR 597, [2014] 2 All ER 1019
Bailii

Insolvency, Rating

Updated: 29 November 2021; Ref: scu.520880

GPS (Great Britain) Ltd v Bird (VO): UTLC 21 Nov 2013

UTLC RATING – valuation – 2005 list – material change of circumstances – England’s most valuable out of town retail park 4.3 miles from Leicester town centre – existing shopping centre in town centre more than doubled in size – whether opening of enlarged shopping centre reduced rental values at out of town centre – held that it did – appeals allowed – RVs reduced by 10%

N J Rose FRICS and P D McCrea FRICS
[2013] UKUT 527 (LC)
Bailii
England and Wales

Rating

Updated: 26 November 2021; Ref: scu.518806

Kendrick v Mayday Optical Co Ltd: UTLC 12 Nov 2013

UTLC RATING – proposal to alter the 2010 non-domestic rating list – proposal containing error in its statement of annual rent – Non-Domestic Rating (Alteration of Lists and Appeals) (England) Regulations 2009 – whether proposal validly made – whether (if not validly made) the valuation officer entitled to assert the invalidity

Judge Huskinson
[2013] UKUT 548 (LC)
Bailii
Non-Domestic Rating (Alteration of Lists and Appeals) (England) Regulations 2009
England and Wales

Rating

Updated: 26 November 2021; Ref: scu.518807

Ricketts (Valuation Officer) v Cyxtera Technology UK Ltd: UTLC 28 Oct 2021

RATING – OCCUPATION – extent of hereditament – ‘white space’ in a data hall, whether capable of beneficial occupation – rule 38(7), Valuation Tribunal for England (Council Tax and Rating Appeals) (Procedure) Regulations 2009 – late change of case by the Valuation Officer

[2021] UKUT 265 (LC)
Bailii
England and Wales

Rating

Updated: 26 November 2021; Ref: scu.669249

Lidl (UK) Gmbh v Ryder (Valuation Officer): UTLC 6 Aug 2013

UTLC RATING – valuation – 2010 list – second generation supermarket comprising part of a larger food store originally purpose built to suit requirements of a different operator – comparables – whether to be valued by reference to all stores occupied by the ratepayer or second generation stores only – effect on value of catchment and competition – appeal allowed – RV reduced from andpound;210,000 to andpound;182,000

[2013] UKUT 348 (LC)
Bailii
England and Wales

Rating

Updated: 25 November 2021; Ref: scu.517588

Holden Vale (Conference Centre) Ltd v Whitehead (Valuation Officer): UTLC 16 May 2013

UTLC RATING – hereditament – valuation of hotel and conference centre – 2005 Rating List – assessment based upon scheme agreed with British Hospitality Association – whether full Receipts and Expenditure method of assessment appropriate in light of ‘exceptional circumstances’ – held circumstances not exceptional – appeal dismissed

[2013] UKUT 237 (LC)
Bailii
England and Wales

Rating

Updated: 15 November 2021; Ref: scu.512303