Church (VO) v Phillips Petroleum Co (UK) Ltd
Church (VO) v Phillips Petroleum Co (UK) Ltd
- 1989
- Rating Appeals 1989 RA 233-242(6) .
LT 15 May 1989. An appeal by the VO to the LT against a decision that gas turbines and gas reciprocating engines were not rateable. The ratepayers` contended that the plant and machinery were not rateable under class 1A of the Plant and Machinery (Rating) Order 1960 , "... unless they were used, or were intended to be used mainly or exclusively in connection with the generation of power ... that the disputed items do not satisfy that requirement because the generation and storage of power referred to in class 1A is a reference to the main power provided for the heraditament, which is made available to be tapped into by different machines..." Held that the turbines and engines were rateable. Appeal allowed.
GENERAL RATE ACT 1967 SCHED 3
LT 15 May 1989. An appeal by the VO to the LT against a decision that gas turbines and gas reciprocating engines were not rateable. The ratepayers` contended that the plant and machinery were not rateable under class 1A of the Plant and Machinery (Rating) Order 1960 , "... unless they were used, or were intended to be used mainly or exclusively in connection with the generation of power ... that the disputed items do not satisfy that requirement because the generation and storage of power referred to in class 1A is a reference to the main power provided for the heraditament, which is made available to be tapped into by different machines..." Held that the turbines and engines were rateable. Appeal allowed.
GENERAL RATE ACT 1967 SCHED 3