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 refrigerating plant in the building saying that it was ‘admittedly plant on the hereditament for the purpose of manufacturing operations or trade processes’
Citations:
(1932) 16 R and IT 160
Jurisdiction:
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.
Cited – 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 . .
Lists of cited by and citing cases may be incomplete.
Rating
Updated: 26 November 2022; Ref: scu.605774