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
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.

Updated: 26 January 2022; Ref: scu.571933