Godfrey and another v Simm (VO)
Series: Estates Gazette ; [2000] 47 EG 177-178(2)Publication details: 2000Subject(s): Summary: LT 27 June 2000. The appellents (G) owned a dwelling house. On 1 April 1993, G intended to advertise the property throughout the year for holiday letting at any time, but restrict letting periods to 139 days or less in any year. The valuation tribunal found that the property was not domestic property and added it to the rating list. G appealed. At the appeal, the respondent valuation officer (S) argued that the Local Goverment Finance Act 1988 s66(2B) applied, because G did not limit the letting periods. Appeal was allowed. The statutory test for identifying a domestic property under the Local Government and Finance Act 1988 is availability for letting for short periods totalling 140 days. G's intention was not to allow lettings for periods over 139 days; the statutory test was not satisfied.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | ABS63232 (Browse shelf(Opens below)) | 1 | Available | 109710-1001 |
LT 27 June 2000. The appellents (G) owned a dwelling house. On 1 April 1993, G intended to advertise the property throughout the year for holiday letting at any time, but restrict letting periods to 139 days or less in any year. The valuation tribunal found that the property was not domestic property and added it to the rating list. G appealed. At the appeal, the respondent valuation officer (S) argued that the Local Goverment Finance Act 1988 s66(2B) applied, because G did not limit the letting periods. Appeal was allowed. The statutory test for identifying a domestic property under the Local Government and Finance Act 1988 is availability for letting for short periods totalling 140 days. G's intention was not to allow lettings for periods over 139 days; the statutory test was not satisfied.