The company appealed against liability orders made against it for non-payment of domestic rates, saying that in each case it had not been the rateable occupier. The property had been subdivided and let to companies of which the appellant was a holding company.
Held: The appeal was allowed. The property was a single heraditament. To be liable the appellant had to be in occupation of the whole site. This had been found by the deputy district judge, but she had not referred to any evidence to support it, and nor indeed had the Council brought evidence, and nor had the company’s evidence been challenged.
Stephen Morris QC J
 EWHC 3403 (Admin),  RA 179,  ACD 78
Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989, Local Government Finance Act 1988
England and Wales
Cited – Westminster City Council v Southern Railway Co HL 1936
Subject to special enactments, people are treated as occupiers of land, land being understood as including not only the surface of the earth but all strata above or below. The occupier, not the land, is rateable; but the occupier is rateable in . .
Cited – John Laing and Son Ltd v Kingswood Assessment Committee KBD 1949
The appellant building contractors had been engaged by the Air Ministry to execute works at an aerodrome. They erected on the site, for the purpose of carrying out the contract, offices, garages, canteen for workmen and other structures. Although . .
Cited – JDE Plant Hire Limited v Barking and Dagenham London Borough Council QBD 2000
The company appealed against liability orders made against it. It owned premises which were subdivided and let to other businesses which it contended were the ones in actual occupation, since it did not benefit from physical, non-transient . .
Cited – Kent County Council v Ashford Borough Council and others CA 28-Jul-1999
The governors of a voluntary controlled school were not the ratable occupiers of it, but rather the local education authority were. The devolution of a limited range of financial responsibility by the Education Act 1996 did not transfer the . .
Lists of cited by and citing cases may be incomplete.
Updated: 09 November 2021; Ref: scu.443285