A clubhouse floated upon a lake over which the ratepayer had rights of use for sporting and boating activities and to maintain a floating clubhouse which was moored to three steel barges in turn moored to the land, made fast to the land by two wire hawsers and kept at a fixed distance from the land by two gangways, being moved in winter months to an island in the lake. The disputed hereditament was described as ‘lake, clubhouse and premises’.
Held: The floating clubhouse was a chattel enjoyed with the land and therefore rateable as part of the hereditament.
[1972] RA 31
England and Wales
Cited by:
Cited – Cinderella Rockerfellas Ltd v Rudd (Valuation Officer) CA 11-Apr-2003
The taxpayer appealed against a rating assessment on a barge permanently moored at a riverbank. He claimed that as a chattel, it should not be rated.
Held: The vessel was a chattel, but its occupation could be an occupation of the riverbed. . .
Lists of cited by and citing cases may be incomplete.
Updated: 23 October 2021; Ref: scu.181047 br>