The claimant challenged the rating of the land it had used for the erection of a mobile ohone mast.
Held: Even though the company had the statutory right to place a mast in this location and without payment, for rating purposes the officer could ask what would be the cost of the company taking a lease of the land. The valuation was correct.
Judges:
Lord Justice Auld Lord Justice Jacob Lord Justice Thomas
Citations:
[2004] EWCA Civ 155, Times 20-Feb-2004, Gazette 26-Feb-2004
Links:
Statutes:
Telecommunications Act 1984, Local Government Finance Act 1988 Sch6
Jurisdiction:
England and Wales
Citing:
Cited – Hoare and Another v National Trust CA 13-Oct-1998
The rating hypothesis must be interpreted to allow for the actual policies of the tenant. Where the tenant would not overbid despite the finding that properties of this type could not be managed to produce a profit. Nil rating was appropriate. Peter . .
Cited – Townley 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 . .
Cited – Poplar Assessment Committee v Roberts HL 1922
A public house was to be valued for rating under the 1869 Act. The question was whether the 1920 regulations, which limited the rent which could be charged, limited also the rating value.
Held: The statutory hypothesis used in setting a . .
Cited – Dawkins (Valuation Officer) v Ash Brothers and Heaton HL 1969
The House considered the statutory principle of valuation for rating purposes: ‘But one excludes human realities to a limited and necessary extent, since it is only the human realities that give any value at all to hereditaments. They are excluded . .
Cited – Robinson Brothers (Brewers) Ltd v Houghton and Chester-Le-Street Assessment Committee CA 1937
The enquiry which set the value of land for rating was economic not legal in nature. The passing rent, if determined by the operation of the market, would carry significant weight in that process.
Scott LJ said: Where the particular . .
Lists of cited by and citing cases may be incomplete.
Rating
Updated: 09 June 2022; Ref: scu.193582
