Elle Ltd v Bliss (VO)
Elle Ltd v Bliss (VO)
- 1997
- Rating Appeals [1997] RA 243-257(8) .
LT 30 April 1997. During 1989 ratepayer E carried out alterations and general refurbishment of the subject premises. The works were not completed until February 1992, during which time E used some of the building for storage of non-building work materials. In August 1989 E proposed a reduction in the assessment for rates until alterations were complete. £1,900 gross value and £1,555 rateable value were agreed. A further proposal of October 1989 was agreed for specifying nil assessment. The property was entered in the 1990 rating list as being effective from 1 January 1991. E later proposed revised value, as part of the premises were used for storage. From 19 February 1992 assessment was agreed at £54,000. In 1995 B issued certificate specifying £27 rateable value for purposes of transitional relief. E`s appeal to the local valuation tribunal dismissed. Appeal to LT upheld.
RATING REVALUATION 1990
ELLE LTD V BLISS (VO)
NON-DOMESTIC RATING (TRANSITIONAL PERIOD) REGULATIONS 1990
BUILT ENVIRONMENT-BUILDING MAINTENANCE AND REFURBISHMENT
TRANSITIONAL RELIEF
LT 30 April 1997. During 1989 ratepayer E carried out alterations and general refurbishment of the subject premises. The works were not completed until February 1992, during which time E used some of the building for storage of non-building work materials. In August 1989 E proposed a reduction in the assessment for rates until alterations were complete. £1,900 gross value and £1,555 rateable value were agreed. A further proposal of October 1989 was agreed for specifying nil assessment. The property was entered in the 1990 rating list as being effective from 1 January 1991. E later proposed revised value, as part of the premises were used for storage. From 19 February 1992 assessment was agreed at £54,000. In 1995 B issued certificate specifying £27 rateable value for purposes of transitional relief. E`s appeal to the local valuation tribunal dismissed. Appeal to LT upheld.
RATING REVALUATION 1990
ELLE LTD V BLISS (VO)
NON-DOMESTIC RATING (TRANSITIONAL PERIOD) REGULATIONS 1990
BUILT ENVIRONMENT-BUILDING MAINTENANCE AND REFURBISHMENT
TRANSITIONAL RELIEF