Cherwell DC v Hodges
Cherwell DC v Hodges
- 1991
- Rating & Valuation Reporter (1991) 31 RVR 163-168(6) .
QBD 11 July 1991. The property in question consisted of a house and garden, barn converted into a playroom for children and a spare bedroom with kitchenette and bathroom above. The electricity, water and drainage were connected to the main house systems. In the 1973 rating list the upper floor was given a separate entry as a flat adjacent to the cottage. H had no intention of letting out the upper floor. The council claimed that property was subject to a separate standard community charge as a self-contained empty property. H appealed to a Valuation and Community Charge Tribunal under Local Government Finance Act 1988 s23. The Tribunal held in H`s favour. The council appealed on the grounds that the Tribunal had given inadequate reasons for its decision. Appeal dismissed.
COMMUNITY CHARGE
GRANNY FLAT
SEPARATE DWELLING
STANDARD COMMUNITY CHARGE
QBD 11 July 1991. The property in question consisted of a house and garden, barn converted into a playroom for children and a spare bedroom with kitchenette and bathroom above. The electricity, water and drainage were connected to the main house systems. In the 1973 rating list the upper floor was given a separate entry as a flat adjacent to the cottage. H had no intention of letting out the upper floor. The council claimed that property was subject to a separate standard community charge as a self-contained empty property. H appealed to a Valuation and Community Charge Tribunal under Local Government Finance Act 1988 s23. The Tribunal held in H`s favour. The council appealed on the grounds that the Tribunal had given inadequate reasons for its decision. Appeal dismissed.
COMMUNITY CHARGE
GRANNY FLAT
SEPARATE DWELLING
STANDARD COMMUNITY CHARGE