Rateable occupation
Rateable occupation
- 1988
- EGCS (1988) 3 .
In Sheafbank Property Trust plc v City of Sheffield MDC QBD 5 February 1988 it was held that the correct approach under General Rate Act 1967 s46A(1) concerning relief for properties not in active use was to enquire whether the premises were unoccupied but for the presence of " plant " and if they were so unoccupied, then for rating purposes there is no occupation.
EMPTY PROPERTY
RATES
In Sheafbank Property Trust plc v City of Sheffield MDC QBD 5 February 1988 it was held that the correct approach under General Rate Act 1967 s46A(1) concerning relief for properties not in active use was to enquire whether the premises were unoccupied but for the presence of " plant " and if they were so unoccupied, then for rating purposes there is no occupation.
EMPTY PROPERTY
RATES