The council tax payers sought to reduce the banding for his house saying that it was adversely affected in value by being located so close to the motorway as to be affected by noise.
Held: The House of Lords decision in Addis had been reversed by the 1988 Act, and ‘it would seem to me to be contrary to the policy of the 1992 Act to permit an alteration in the list for a reason which, although of course it manifests itself locally, is in truth part of a nationwide trend. If it were otherwise, then, what is intended to be a narrow and specific gateway designed to accommodate changes in the physical state of dwelling or locality becomes a nationwide opportunity to revalue (but always according to 1991 values) by reason of something which is happening throughout the land. ‘
Judges:
Waller, REix, Dyson LJJ
Citations:
[2008] EWCA Civ 1025
Links:
Statutes:
Local Government Finance Act 1992 24(10), The Council Tax (Alteration of Lists and Appeals) Regulations 1993 32, Local Government Finance Act 1988 Sch 6
Jurisdiction:
England and Wales
Citing:
Cited – Addis Ltd v Clement (VO) CA 1987
The ratepayer challenged the rateable value of his business premises. A business park had been erected within an enterprise zone nearby. Because properties in the enterprise zone were subsidised, the rental value of his own premises was reduced. It . .
Cited – Clement (VO) v Addis Ltd HL 1988
The ratepayer complained that an enterprise zone set up near his property had depressed the value of his property which should have been reflected in a reduced rateable value. He appealed a decision that section 20 related only to physical changes . .
Cited – R F Williams (Valuation Officer) v Scottish and Newcastle Retail Ltd Allied Domecq Retailing Ltd CA 15-Feb-2001
When assessing the ratable value of premises, the value had to be determined with respect to the actual use made, and the value of the building in that use. The fact that a building was in an area where with a different use a much greater return . .
Lists of cited by and citing cases may be incomplete.
Rating
Updated: 19 July 2022; Ref: scu.276402
