LT RATING – hereditament – computer centre – whether entry to be deleted from list on ground that incapable of beneficial use – held that it should not be – whether open to appellant on basis of proposal for deletion to contend that RV and descriprion should be altered – held it was not – Local Government Finance Act 1988 Sch 6 para 2; Non-Domestic Rating (Material Day for List Alterations) Regulations 1993 reg 3; Rating (Valuation) Act 1999 s 1; Valuation for Rating (Plant and Machinery) (England) Regulations 2000 reg 2; Non-Domestic Rating (Alterations and Appeals) Regulations 1993, regs 4A, 5A.
LT George Bartlett QC President
[2009] EWLands RA – 62 – 2006, [2009] RA 165
Bailii
Local Government Finance Act 1988 Sch 6.2, Non-Domestic Rating (Material Day for List Alterations) Regulations 1993 3, Rating (Valuation) Act 1999 1, Valuation for Rating (Plant and Machinery) (England) Regulations 2000 2, Non-Domestic Rating (Alterations and Appeals) Regulations 1993 4A 5A
England and Wales
Cited by:
Cited – Iceland 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.
Rating
Updated: 01 November 2021; Ref: scu.341638