The appellant sought to challenge rating entries in the non-domestic rating list, by way of judicial review. The application was out of time, but proceeded as a substantial review. The applicant said the entries were incurably defective in that they misdescribed the properties. Domestic properties could be in the list if used for short stay lets.
Held: The misdescription did not annul the entry, and was capable of rectification if necessary. However the Act was incapable of being reread so as to impose liability for tax on a freeholder. The Act may include a drafting error, but it could not be rewritten by the courts to correct that error.
Judges:
Mr James Goudie QC
Citations:
[2001] EWHC Admin 1130
Links:
Statutes:
Local Government Finance Act 1992 22 28, Local Government Finance Act 1988 41, Non-Domestic Rates (Alteration of Lists and Appeals) Regulations 1993
Jurisdiction:
England and Wales
Citing:
Cited – Regina v Northamptonshire LVC, ex parte Anglian Water Authority 1990
. .
Cited – Westminster City Council v Woodbury (Valuation Officer) and the Yard Arm Club Ltd CA 1-Nov-1992
A vessel, the Hispaniola was firmly fixed to moorings. The Council appealed a finding that it was exempt from inclusion in the rating list by the Act.
Held: The court found difficulty in the idea of lateral occupation by a chattel, or that . .
Lists of cited by and citing cases may be incomplete.
Rating, Human Rights
Updated: 05 June 2022; Ref: scu.168011