Wedding venue and premises – proposal to divide single assessment into two hereditaments following letting of part for storage use – mode of use of retained part – whether reversion to single hereditament as wedding venue following termination of letting – effective date – regulation 38(7) Valuation Tribunal for England (Council Tax and Rating Appeals) Regulations 2009 – appeal allowed in part.
‘The Crooked Spaniard’ – The Tribunal had to consider whether an earlier alteration of the list by agreement meant that that alteration could be challenged by a later proposal. The Tribunal referred to the decision in Thorntons and made reference to res judicata. However, the decision rested squarely on the reasoning appropriate to abuse of process. Mr Trott said: ‘There is no new evidence on the point, just an explanation that the evidence previously considered was misinterpreted. In my opinion the agreement reached between the parties on the previous appeal in 2016 concerns the same hereditament, the same mode or category of use and the same physical condition of the property. It is not open to the appellant to argue the point for a second time and it does not matter that the previous litigation before the Tribunal the case was settled by agreement and did not proceed to judgment. As Lord Bingham said in Johnson v Gore Wood and Co . . [quotation as above]’.

Judges:

Andrew Trott FRICS

Citations:

[2019] UKUT 224 (LC)

Links:

Bailii

Statutes:

Valuation Tribunal for England (Council Tax and Rating Appeals) Regulations 2009 38(7)

Jurisdiction:

England and Wales

Cited by:

Cited – Co-Operative Group v Virk (Valuation Officer) UTLC 22-Oct-2020
Abuse of Process in Rating Alterations
Rating – Alteration of Rating List – validity of proposal challenging alteration to list made by VO to give effect to agreement – application to strike out appeals from the Valuation Tribunal for Wales and Valuation Tribunal for England – res . .
Lists of cited by and citing cases may be incomplete.

Rating

Updated: 27 April 2022; Ref: scu.656227

Rating – Alteration of Rating List – Historic Flooding

Citations:

[2018] UKUT 324 (LC)

Links:

Bailii

Jurisdiction:

England and Wales

Rating

Updated: 27 April 2022; Ref: scu.633602

Rating – Procedure – Scope of Proposal

Citations:

[2018] UKUT 420 (LC)

Links:

Bailii

Jurisdiction:

England and Wales

Rating

Updated: 27 April 2022; Ref: scu.633603

Citations:

[2018] UKUT 366 (LC)

Links:

Bailii

Jurisdiction:

England and Wales

Rating

Updated: 27 April 2022; Ref: scu.633600

RATING – hereditament – originating proposal – classification – whether offices and premises or some other use – valuation – RV reduced to pounds 23,000

Citations:

[2005] EWLands RA – 48 – 2004

Links:

Bailii

Jurisdiction:

England and Wales

Rating

Updated: 12 April 2022; Ref: scu.225856

A 1201 exemption from taxes didn’t exempt tin miners from rating liability.

Citations:

Times 20-Jun-1994

Statutes:

General Rate Act 1967

Rating

Updated: 10 April 2022; Ref: scu.89998

Rating – Procedure – Appeal v VTE’s Refusal To Review Its Decision

Citations:

[2020] UKUT 318 (LC)

Links:

Bailii

Jurisdiction:

England and Wales

Rating

Updated: 07 April 2022; Ref: scu.655897

Rating – Valuation – Retail Warehouse

Citations:

[2019] UKUT 51 (LC)

Links:

Bailii

Jurisdiction:

England and Wales

Rating

Updated: 06 April 2022; Ref: scu.633599

Citations:

[1837] EngR 438, (1837) 6 Ad and E 308, (1837) 112 ER 117

Links:

Commonlii

Jurisdiction:

England and Wales

Rating

Updated: 03 April 2022; Ref: scu.313555

UTLC RATING – Procedure – failure to file grounds of appeal with notice of appeal – extension of time granted – failure to file within permitted time after application for further extension – whether appeal to be struck out – application of Denton principles to compliance in Tribunal proceedings – application allowed

Citations:

[2017] UKUT 469 (LC)

Links:

Bailii

Jurisdiction:

England and Wales

Rating

Updated: 02 April 2022; Ref: scu.601844

Rating – Valuation – car showroom and workshop in need of repair – whether a reasonable landlord would consider the works of necessary repair to be uneconomic – whether works carried out were repairs or improvements – held majority of works were repairs – evidence insufficient to determine whether uneconomic – Local Government Finance Act 1988, Schedule 6, para 2(1)(b)

Citations:

[2014] UKUT 146 (LC)

Links:

Bailii

Jurisdiction:

England and Wales

Rating

Updated: 31 March 2022; Ref: scu.655559

That storage facilities might stand empty from time to time does not result in their ceasing to be in rateable occupation during those periods.

Citations:

(1953) 46 R and IT 703

Jurisdiction:

England and Wales

Cited by:

Cited – North Somerset District Council v Honda Motor Europe Ltd and Others QBD 2-Jul-2010
Delayed 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 . .
Lists of cited by and citing cases may be incomplete.

Rating

Updated: 23 March 2022; Ref: scu.420227

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 parts of their property which had been let and on which the occupiers were therefore paying rates in the ordinary way. The Milford Haven Conservancy Board complained that the order was ultra vires because it involved double taxation.
Held: The statute entitled the Secretary of State to prescribe any method of valuation, however far it departs from previously established principles . . rateable value, whenever it departs from net annual value, either by being related to net annual value in some specific way or by being assessed without reference to net annual value, is an artificial concept. The profits basis of valuation was a means of estimating the rent that the hypothetical tenant would pay. But none of the methods of assessment under sections 31 to 35 have that character. Water, gas and electricity undertakings are dealt with on the basis of supply. Mines and quarries . . are given a rateable value ascertained by applying a fraction . . to the rateable value previously assessed.’

Judges:

Cairns LJ

Citations:

[1976] 1 WLR 817

Jurisdiction:

England and Wales

Citing:

Cited – Kingston 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 . .

Cited by:

Cited – 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 . .
Cited – North Somerset District Council v Honda Motor Europe Ltd and Others QBD 2-Jul-2010
Delayed 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 . .
Lists of cited by and citing cases may be incomplete.

Rating

Updated: 23 March 2022; Ref: scu.182920

A large factory was no longer required by the original occupiers and was empty because an alternative occupier had yet to be found. The valuation court had reduced the assessment of rateable value to pounds 50,000. The Valuation Officer contended upon the appeal to the Lands Tribunal that the true rateable value was pounds 200,000. There was no cross appeal by the ratepayer seeking to challenge the assessment of pounds 50,000 and to argue that a lesser figure or nil figure was appropriate.
The Tribunal stated: ‘As a valuation for rating purposes is based upon the concept of the value of the occupation it is not surprising that the solution is not always easy to find when the premises are empty. If I may paraphrase what the Member (Mr J H Emlyn Jones FRICS) said in the Lands Tribunal decision of Lambeth London Borough v English Property Corporation Ltd and Shepherd (VO), the mere fact that premises are unoccupied does not of itself justify a lesser value than that applicable to similar premises which are occupied. In a parade of shops where one shop remains unoccupied one would expect to find similar values applicable to all shops possessing similar characteristics on the assumption that the hereditaments were broadly identical. I would add that other considerations arise where empty premises are materially different from those which are occupied and where it can be shown that the premises remain empty because of lack of demand. In the instance case the evidence of the attempts to market the premises and the records of enquiries received suggests that there was no prospective occupier available in the open market and, if that be so, it is difficult to see that the premises can have any annual value; but first it is necessary to examine closely the evidence of lettings and agreed assessments of comparable premises to see if this evidence is to be preferred.’
The Tribunal stated: ‘None of this evidence appears to contradict or modify the view that the appeal premises in their existing state have reached the end of their economic life in that the previous occupiers have no use for them and no prospective occupiers have been found after a very thorough search of the market. Although built in the mid-1950’s, workshop units of this size and type appear to be no longer in demand. The premises cannot readily be used for warehouse or distributive warehouse purposes without major alterations. The future use of the premises appears to depend upon the creation of a hereditament, or hereditaments, different from the existing. It 18 seems to me, therefore, that in rating terms the premises have ceased to have any value.’

Judges:

C R Mallett Frics

Citations:

[1985] RA 36

Jurisdiction:

England and Wales

Cited by:

Cited – Telereal Trillium v Hewitt (Valuation Officer) SC 15-May-2019
The court considered correct approach to determination of the rateable value of an office building, in circumstances where the evidence showed at the relevant time a general demand in the area for comparable office buildings, but no actual tenant . .
Lists of cited by and citing cases may be incomplete.

Rating

Updated: 09 February 2022; Ref: scu.671897

Whether land-owner entitled to charitable relief.

Judges:

Mrs Justice Jefford DBE

Citations:

[2020] EWHC 2435 (Admin)

Links:

Bailii

Statutes:

Non-Domestic Rating (Collection and Enforcement) (Local List) Regulations 1989

Jurisdiction:

England and Wales

Rating

Updated: 07 February 2022; Ref: scu.654987

Scott LJ said: ‘The rent to be ascertained is the figure at which the hypothetical landlord and tenant would, in the opinion of the valuer or the tribunal, come to terms as a result of bargaining for that hereditament, in the light of competition or its absence in both demand and supply, as a result of ‘the higgling of the market’. I call this the true rent because it corresponds to real value.’

Judges:

Scott LJ

Citations:

[1937] KB 445

Jurisdiction:

England and Wales

Cited by:

Cited – Telereal Trillium v Hewitt (Valuation Officer) SC 15-May-2019
The court considered correct approach to determination of the rateable value of an office building, in circumstances where the evidence showed at the relevant time a general demand in the area for comparable office buildings, but no actual tenant . .
Lists of cited by and citing cases may be incomplete.

Rating

Updated: 07 February 2022; Ref: scu.671820

The House considered the statutory principle of valuation for rating purposes: ‘But one excludes human realities to a limited and necessary extent, since it is only the human realities that give any value at all to hereditaments. They are excluded in so far as they are accidental to the letting of a hereditament. They are acknowledged so far as they are essential to the hereditament itself. It is, for instance, essential to the hereditament itself that it is close to the sea and that humans will pay more highly for a house close to the sea. One can therefore take that into account in the hypothetical letting. It is, however, accidental to the house that its owner was shrewd or that the rich man happened to want it and that therefore the rent being paid is extremely high’
and ‘Rating seeks a standard by which every hereditament in this country can be measured in relation to every other hereditament. It is not seeking to establish the true value of any particular hereditament, but rather its value in comparison with the respective values of the rest. Out of various possible standards of comparison it has chosen the annual letting value . . So one must assume a hypothetical letting (which in many cases would never in fact occur) in order to do the best one can to form some estimate of what value should be attributed to a hereditament on the universal standard, namely a letting ‘from year to year.’ But one only excludes the human realities to a limited and necessary extent, since it is only the human realities that give any value at all to hereditaments. They are excluded in so far as they are accidental to the letting of a hereditament. They are acknowledged in so far as they are essential to the hereditament itself.’
Lord Wilberforce described the reality principle: ‘The principle that the property must be valued as it exists at the relevant date is an old one . . The principle was mainly devised to meet, and it does deal with, an obvious type of case where the character or condition of the property either has undergone a change or is about to do so: thus a house in course of construction cannot be rated: nor can a building be rated by reference to changes which might be made in it either as to its structure or its use.’

Judges:

Lord Pearce, Lord Wilberforce

Citations:

[1969] 2 AC 366

Jurisdiction:

England and Wales

Cited by:

Cited – Orange PCS v Alan Roy Bradford (Valuation Officer) CA 17-Feb-2004
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 . .
Cited – Newbigin (Valuation Officer) v SJ and J Monk (A Firm) SC 1-Mar-2017
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 . .
Cited – Telereal Trillium v Hewitt (Valuation Officer) SC 15-May-2019
The court considered correct approach to determination of the rateable value of an office building, in circumstances where the evidence showed at the relevant time a general demand in the area for comparable office buildings, but no actual tenant . .
Lists of cited by and citing cases may be incomplete.

Rating

Updated: 06 February 2022; Ref: scu.193771

The court considered correct approach to determination of the rateable value of an office building, in circumstances where the evidence showed at the relevant time a general demand in the area for comparable office buildings, but no actual tenant willing to pay a positive price for the building itself.
Held: (Briggs, Black LL dissenting) The rating officer’s appeal succeeded and the valuation was restored.
The Court endorsed the distinction between a property which is unoccupied merely because of a surplus between supply and demand in the market, and a property which has ‘reached the end of its economic life’.
Whether the building is occupied or unoccupied, or an actual tenant has been identified, at the relevant date is not critical. Even in a ‘saturated’ market the rating hypothesis assumes a willing tenant, and by implication one who is sufficiently interested to enter negotiations to agree a rent on the statutory basis. There is no reason why, in the absence of other material evidence, the level of that rent should not be assessed by reference to ‘general demand’ derived from ‘occupation of other office properties with similar characteristics’

Judges:

Lord Reed, Deputy President, Lord Carnwath, Lady Black, Lord Lloyd-Jones, Lord Briggs

Citations:

[2019] UKSC 23, [2019] 4 All ER 219, [2019] 1 WLR 3262, [2019] RA 315, UKSC 2018/0031

Links:

Bailii, Bailii Summary, SC, SC Summary, SC Summary Video, SC ’19 Feb 21 am Video, SC ’19 Feb 21 pm Video

Statutes:

Rating Lists (Valuation Date) (England) Order 2008, Finance Act 1988

Jurisdiction:

England and Wales

Citing:

At UTLC – Hewitt (VO) v Telereal Trillium UTLC 16-Jun-2016
Entry of nil valuation on list
UTLC RATING – Valuation – non- domestic hereditament – Local Government Finance Act 1988 schedule 6 – appeal to Upper Tribunal raising a point of law upon agreed facts – agreement that had the subject office . .
At CA – 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 . .
Cited – Smith v The Churchwardens and Overseers of the Poor of the Parish of Birmingham QBD 22-Nov-1888
The appellant was assessed to the poor-rate as owner of a small house let by the week to artisans, the landlord paying all outgoings. On appeal against the rate to quarter sessions the appellant claimed that in arriving at the gross estimated rental . .
Cited – Robinson Bros (Brewers) Ltd v Houghton and Chester-le-Street Assessment Committee CA 1937
Scott LJ said: ‘The rent to be ascertained is the figure at which the hypothetical landlord and tenant would, in the opinion of the valuer or the tribunal, come to terms as a result of bargaining for that hereditament, in the light of competition or . .
Approved – London County Council v Erith (Churchwardens and Overseers of Parish Of) and similar HL 8-Sep-1893
The London County Council were owners of land and premises consisting of a pumping-station and works, which they occupied and used
as a necessary part of the metropolitan sewage system and to enable them to perform statutory duties. So long as . .
Cited – Hoare and Another v National Trust CA 13-Oct-1998
The rating hypothesis must be interpreted to allow for the actual policies of the tenant. Where the tenant would not overbid despite the finding that properties of this type could not be managed to produce a profit. Nil rating was appropriate. Peter . .
Cited – Jones And Others v The Mersey Docks And Harbour Board HL 1865
. .
Cited – Regina v School Board of London CA 23-May-1886
In assessing to the poor-rate schools occupied by a School Board, which can make no profit in a commercial sense as tenant of the schools, the School Board itself ought to be considered as a possible tenant, and the gross and rateable values . .
Cited – Mersey Docks and Harbour Board v Birkenhead Assessment Committee HL 25-Apr-1901
In estimating for the purposes of a poor-rate assessment the rent at which premises may be reasonably expected to let, the circumstances of the actual occupation are matters to be considered, including the receipts and expenses of the business . .
Cited – Ladies Hoisery and Underwear Ltd v West Middlesex Assessment Committee 1932
An important principle of the law of rating is that ‘each hereditament should be independently assessed’: ‘The appellants here, however, say that besides the principle of independent valuation, there is another vital principle: that as between . .
Cited – Gray v Inland Revenue Commissioners CA 24-Feb-1994
Partnership interests in a tenanted freehold estate can be valued together. The court considered the ‘statutory hypothetical sale’ when valuing property for Inheritance Tax purposes: ‘The property must be assumed to have been capable of sale in the . .
Cited – Lambeth London Borough v English Property Corpn Ltd and Shepherd (Valuation Officer) LT 1980
The Tribunal was concerned with the annual value for rating of a warehouse (Bridge House) which was purpose built in 1933 with seven storeys which was unoccupied at the relevant date. The ratepayers were of the view that at the relevant date the . .
Cited – Tomlinson v Plymouth Argyle Football Co Ltd CA 1960
The Court considered the rateable value of the respondent’s football ground, for which the Football Club was the sole potential tenant. Henderson LJ cited Pearce LJ’s warning against assuming hypothetical tenants for the hereditament ‘if there is in . .
Cited – Dawkins (Valuation Officer) v Ash Brothers and Heaton HL 1969
The House considered the statutory principle of valuation for rating purposes: ‘But one excludes human realities to a limited and necessary extent, since it is only the human realities that give any value at all to hereditaments. They are excluded . .
Cited – Shiel (Valuation Officer) v Borg-Warner Ltd LT 1985
A large factory was no longer required by the original occupiers and was empty because an alternative occupier had yet to be found. The valuation court had reduced the assessment of rateable value to pounds 50,000. The Valuation Officer contended . .
Cited – Newbigin (Valuation Officer) v SJ and J Monk (A Firm) SC 1-Mar-2017
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 . .
Lists of cited by and citing cases may be incomplete.

Rating

Updated: 06 February 2022; Ref: scu.637000

The case concerned the rating of a tied house (including living accommodation) which was subject to statutory rent control, with the effect that the maximum recoverable rent was less than the value entered in the valuation list. The ratepayer appealed on the basis that the figure should be reduced to the maximum rent so recoverable.
Held: The House dismissed the appeal.
Lord Parmoor discussed some of ‘the fundamental principles which permeate the whole system of our rating law’. Actual rents agreed between tenant and landlord are not the test of value for rating purposes, this being one aspect of the ‘fundamental principle of equality’: ‘It has long been recognized, as a matter of principle in rating law, that to make actual rentals the basis of rateable value would contravene the fundamental principle of equality, both between the rate contributions from individual ratepayers, and between the totals of rate contributions levied in different contributory rating areas. In effect the result would be to make the amount on which the occupier of property is liable to pay rates dependent in many cases on the contractual relationship between a particular landlord and tenant, whereas it is dependent in all cases on a statutory direction applicable on the same principle to all hereditaments, and intended to insure equality of treatment as between the occupiers of rateable property and the rating authority.’
He acknowledged, it could be ‘notoriously difficult’ in some instances to ascertain the correct figure, but the duty of the assessment committee was: ‘ . . in all cases, to ascertain for this purpose as accurately as may be, the value of the beneficial or profitable occupation of the particular property, and then to make the statutory deductions.’ For that purpose account should be taken of ‘all that can reasonably influence the judgment of an intending occupier’.

Judges:

Lord Parmoor

Citations:

[1922] 2 AC 93

Jurisdiction:

England and Wales

Rating

Leading Case

Updated: 06 February 2022; Ref: scu.671891

In assessing to the poor-rate schools occupied by a School Board, which can make no profit in a commercial sense as tenant of the schools, the School Board itself ought to be considered as a possible tenant, and the gross and rateable values calculated by the rent which the Board might reasonably be expected to pay for the premises for use as schools.
Bowen LJ said: ‘If land is by law struck with sterility when in any and everybody’s hands, so that no profit can be derived from the occupation of it, it cannot be rated to the relief of the poor. But if the school-house is not used by this school board for any profitable purpose, it by no means follows that the site of it must be sterile in every other person’s hands.’
Fry LJ said: ‘The term ‘sterility’ has been introduced into the cases because, as a general rule, a profit is produced; but it does not by any means follow that because there is no profit there is no value . . ‘

Judges:

Bowen LJ , Fry LJ

Citations:

[1886] UKLawRpKQB 88, (1886-1887) 17 QBD 738

Links:

Commonlii

Jurisdiction:

England and Wales

Cited by:

Cited – Telereal Trillium v Hewitt (Valuation Officer) SC 15-May-2019
The court considered correct approach to determination of the rateable value of an office building, in circumstances where the evidence showed at the relevant time a general demand in the area for comparable office buildings, but no actual tenant . .
Lists of cited by and citing cases may be incomplete.

Rating

Updated: 05 February 2022; Ref: scu.671893

In estimating for the purposes of a poor-rate assessment the rent at which premises may be reasonably expected to let, the circumstances of the actual occupation are matters to be considered, including the receipts and expenses of the business carried on there ; although (as in the case of the Mersey Docks and Harbour Board) the occupiers cannot make profits for their own benefit, but are required by statute to apply them to specific purposes.
The decision of the Court of Appeal, [1900] 1 Q. B. 143, affirmed.

Judges:

Lord Davey

Citations:

[1901] UKLawRpAC 13, (1901) AC 175

Links:

Commonlii

Jurisdiction:

England and Wales

Cited by:

Cited – Telereal Trillium v Hewitt (Valuation Officer) SC 15-May-2019
The court considered correct approach to determination of the rateable value of an office building, in circumstances where the evidence showed at the relevant time a general demand in the area for comparable office buildings, but no actual tenant . .
Lists of cited by and citing cases may be incomplete.

Rating

Updated: 05 February 2022; Ref: scu.671894

The rating hypothesis must be interpreted to allow for the actual policies of the tenant. Where the tenant would not overbid despite the finding that properties of this type could not be managed to produce a profit. Nil rating was appropriate. Peter Gibson LJ said: ‘In particular I would emphasise the necessity to adhere to reality subject only to giving full effect to the statutory hypothesis, so that the hypothetical lessor and lessee act as a prudent lessor and lessee. I would call this the principle of reality’ Scheimann LJ: ‘The statutory hypothesis is only a mechanism for enabling one to arrive at a value for a particular hereditament for rating purposes. It does not entitle the valuer to depart from the real world further than the hypothesis compels.’

Judges:

Peter Gibson LJ, Scheimann LJ

Citations:

Times 16-Oct-1998, [1998] EWCA Civ 1525, [1998] RA 319, [1999] 1 EGLR 155, (1999) 77 P and CR 366, [1998] EG 141

Links:

Bailii

Statutes:

Local Government Finance Act 1988 Sch 6 p 2

Jurisdiction:

England and Wales

Cited by:

Cited – Orange PCS v Alan Roy Bradford (Valuation Officer) CA 17-Feb-2004
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 . .
Cited – Roberts and Another v South Gloucestershire Council CA 7-Nov-2002
The landowner appealed against the compensation awarded for the compulsory acquisition of his land for use as a road. The owners had been compensated only for its agricultural value, but said that it should have allowed for its value for minerals . .
Cited – Roberts and Another v South Gloucestershire Council CA 7-Nov-2002
The landowner appealed against the compensation awarded for the compulsory acquisition of his land for use as a road. The owners had been compensated only for its agricultural value, but said that it should have allowed for its value for minerals . .
Cited – Telereal Trillium v Hewitt (Valuation Officer) SC 15-May-2019
The court considered correct approach to determination of the rateable value of an office building, in circumstances where the evidence showed at the relevant time a general demand in the area for comparable office buildings, but no actual tenant . .
Lists of cited by and citing cases may be incomplete.

Rating

Updated: 04 February 2022; Ref: scu.145004

Citations:

[1835] EngR 801, (1835) 3 Ad and E 619, (1835) 111 ER 548 (B)

Links:

Commonlii

Jurisdiction:

England and Wales

Rating

Updated: 04 February 2022; Ref: scu.316309

The appellant was assessed to the poor-rate as owner of a small house let by the week to artisans, the landlord paying all outgoings. On appeal against the rate to quarter sessions the appellant claimed that in arriving at the gross estimated rental deductions should be made in respect of losses by reason of the house frequently remaining unlet and void for some time, and by reason of losses of rent through inability of tenants to pay, and in respect of the necessary cost of collection of the rent actually received. The recorder found that it was practically impossible to let the house on any other terms than those on which the appellant let it; that owing to voids and losses of rent the landlord received on an annual average 5 per cent, less than the aggregate of the weekly rents, and had to pay 5 per cent, as the cost of collecting the rents actually received; but he also found that, assuming a tenant from year to year could be obtained, the house could be reasonably let for a sum representing fifty-two times the weekly rent, the landlord paying all usual tenants’ rates and taxes and the water-rate.
Held: That the gross estimated rental ought to be fixed by ascertaining the
rent at which the house might reasonably be expected to let to a tenant in actual occupation from year to year free of the various tenant’s payments specified in 6 and 7 Wm. 4, c, 96, s. 1; and not by assuming a hypothetical tenant who did not himself occupy the house, but sublet it to weekly tenants, and therefore that the deductions claimed in respect of voids, losses of rent, and cost of
collection ought not to be made.

Citations:

(1888) 22 QBD 211, 1888] UKLawRpKQB 177

Links:

Commonlii

Jurisdiction:

England and Wales

Cited by:

Cited – Telereal Trillium v Hewitt (Valuation Officer) SC 15-May-2019
The court considered correct approach to determination of the rateable value of an office building, in circumstances where the evidence showed at the relevant time a general demand in the area for comparable office buildings, but no actual tenant . .
Lists of cited by and citing cases may be incomplete.

Rating

Updated: 04 February 2022; Ref: scu.671819

The London County Council were owners of land and premises consisting of a pumping-station and works, which they occupied and used
as a necessary part of the metropolitan sewage system and to enable them to perform statutory duties. So long as the land and premises were used as part of the sewage system they were incapable of yielding a profit and the London County Council were practically the only possible tenants.
If the land and premises had been in the possession, not of the London County Council, but of a private owner to be let, the London County Council would have been willing to pay a yearly rent for the same as part of the metropolitan sewage system sufficient to support the rateable value at which they were assessed to the poor-rate ; but except for the purposes of the sewage system and if the land and premises were disconnected therefrom and in the hands of a tenant applied to any other purpose for which they, might be available, the rateable value would be lower.
Under similar conditions the London County Council were also owners of outfall sewers used for the discharge of the sewage into the Thames and constructed, not underground, hut in an embankment erected upon land purchased for that purpose and previously rateable. Held, that the true test of beneficial occupation was not whether a profit could be made but whether the occupation was of value; That even supposing the London County Council could not under the statutes legally be tenants they ought to be taken into account as possible hypothetical tenants, for the purpose of determining the rateable value of the premises which they owned and occupied; That the pumping-station and works and the outfall sewers were rateable to the poor-rate and that the London County Council were assessed
on the true principle ;

Citations:

[1893] UKLawRpAC 52, (1893) AC 562

Links:

Commonlii

Jurisdiction:

England and Wales

Cited by:

Cited – Telereal Trillium v Hewitt (Valuation Officer) SC 15-May-2019
The court considered correct approach to determination of the rateable value of an office building, in circumstances where the evidence showed at the relevant time a general demand in the area for comparable office buildings, but no actual tenant . .
Lists of cited by and citing cases may be incomplete.

Rating

Updated: 04 February 2022; Ref: scu.671821

Rating – Valuation – Self-Catering Holiday Cottages – 2010 list – self catering holiday cottages – comparable assessments – valuation approach – re-assessment by VO – appeal dismissed on grounds stated, but RV reduced from pounds 7,400 to pounds 5,900 on VO’s re-assessment

Citations:

[2013] UKUT 482 (LC)

Links:

Bailii

Jurisdiction:

England and Wales

Rating

Updated: 03 February 2022; Ref: scu.655170

Judges:

Mark Higgin Frics Firrv

Citations:

[2021] UKUT 315 (LC)

Links:

Bailii

Jurisdiction:

England and Wales

Rating

Updated: 28 January 2022; Ref: scu.671192

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

[1857] EngR 728, (1857) 8 El and Bl 212, (1857) 120 ER 79
Commonlii
England and Wales

Rating

Updated: 26 January 2022; Ref: scu.290474

The court was asked whether a district judge was right to turn down a claim for non-domestic rates

Kerr J
[2018] EWHC 3776 (Admin)
Bailii
England and Wales

Rating

Updated: 26 January 2022; Ref: scu.632732

Rates-avoidance arrangement in relation to office premises in Leeds.

Mr Justice Fordham
[2021] EWHC 345 (Admin)
Bailii
England and Wales

Rating

Updated: 25 January 2022; Ref: scu.659374

UTLC RATING – alteration of rating list – application of regulation 13A of The Non Domestic Rating (Alteration of Lists and Appeals) Regulations 1993.

[2010] UKUT 350 (LC)
Bailii
England and Wales

Rating

Updated: 23 January 2022; Ref: scu.569598

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

Entitlement to a student’s exemption from liability to council tax.

[2019] EWCA Civ 19
Bailii
Local Government Finance Act 1992 1(1), Council Tax (Discount Disregards) Order 1992
England and Wales

Rating

Updated: 22 January 2022; Ref: scu.632654

RATING – alteration of rating list – valuation – restaurant – rental value – adjustment for lower level seating area – end allowance – effect of tenant’s improvements – rateable value determined at andpound;170,000 – appeal allowed in part

[2016] UKUT 328 (LC)
Bailii
England and Wales

Rating

Updated: 20 January 2022; Ref: scu.567337

UTLC RATING – Valuation – 2010 Rating List – office and premises – comparables – settlements – assessments – market conditions – guidance per Lotus and Delta Ltd v Culverwell (VO) – appeal dismissed

[2016] UKUT 127 (LC)
Bailii
England and Wales

Rating

Updated: 18 January 2022; Ref: scu.565802

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

UTLC RATING – valuation – 2010 Rating List – shop and premises – mode and category of occupation comparables – end allowance – appeal dismissed

[2016] UKUT 167 (LC)
Bailii
England and Wales

Rating

Updated: 14 January 2022; Ref: scu.562447

Challenge to relisting

Lang DBE J
[2016] EWHC 485 (Admin)
Bailii
England and Wales

Rating

Updated: 12 January 2022; Ref: scu.561030

Appeal by way of Case Stated arising from a decision whereby the Appellant was ordered to meet a council tax liability of andpound;975.26 together with an order for costs of andpound;75.

Alexander Nissen QC
[2016] EWHC 470 (Admin)
Bailii

Rating

Updated: 11 January 2022; Ref: scu.560733

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:
Cited – Mayor 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

Appeal by way of case stated arising from a decision to dismiss an application to make liability orders for non-domestic rates in respect of the occupation of the former Curry’s building.

Elias LJ, Nicol J
[2016] EWHC 101 (Admin)
Bailii
England and Wales

Rating

Updated: 09 January 2022; Ref: scu.559359

LT RATING – Alteration of rating list – Application of s.42(3) of Local Government Act 1988 – correct entries not rendered unlawful because replacing part of incorrect entry

[2004] UKLANDS RA – 24 – 2002
Bailii
Local Government Act 1988 42(3)
England and Wales

Rating

Updated: 08 January 2022; Ref: scu.228067

UTLC RATING – procedure – appeal against refusal of VTE to reinstate appeal automatically struck out for failure to comply with procedural directions – approach to be taken by Tribunal – appeal dismissed

[2015] UKUT 649 (LC)
Bailii
England and Wales

Rating

Updated: 07 January 2022; Ref: scu.556240

Formal order.

Ognall J
[1998] EWHC Admin 948
England and Wales

Rating

Updated: 07 January 2022; Ref: scu.139069

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

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

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

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