Whitby v Cole
Language: English Series: Rating Appeals ; (1987) RA 161-168(8)Publication details: 1987Subject(s): Summary: LT 12 June 1987 (LVC/243/1985) Appeal from lvc decision determining that land and buildings used as a miniature railway at a country park were exempt from rating pursuant to General Rate Act 1967 s44 . LT held, allowing appeal, that the hereditament was not exempt from rates since it was not a public park or part of a public park for the following reasons: 1) the miniature railway and buildings constituted a separate occupation and were not dedicated to the public in perpetuity; 2) the country park was not available for free and unrestricted use by the public since most of the facilities formed the subject of lettings to operators who had themselves provided the recreational attractions for which admission charges were made and 3) none of the facilities could be said to have been provided by, or were under the management of, a local authority.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | ABS38225 (Browse shelf(Opens below)) | 1 | Available | 9339-1001 |
LT 12 June 1987 (LVC/243/1985) Appeal from lvc decision determining that land and buildings used as a miniature railway at a country park were exempt from rating pursuant to General Rate Act 1967 s44 . LT held, allowing appeal, that the hereditament was not exempt from rates since it was not a public park or part of a public park for the following reasons: 1) the miniature railway and buildings constituted a separate occupation and were not dedicated to the public in perpetuity; 2) the country park was not available for free and unrestricted use by the public since most of the facilities formed the subject of lettings to operators who had themselves provided the recreational attractions for which admission charges were made and 3) none of the facilities could be said to have been provided by, or were under the management of, a local authority.