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