Harron v Commissioner of Valuation for Northern Ireland
Harron v Commissioner of Valuation for Northern Ireland
- 1997
- Rating Appeals [1997] RA 271-294(13) .
LT NI 10 March 1997. The commissioner for valuation declined to treat a hereditament comprising of ground floor premises as an industrial hereditament entitled to industrial relief from rates on the grounds that it was primarily occupied by a retail shop. The Rates (Northern Ireland) Order 1977 sch 2 states that an industrial hereditament means one occupied as a factory unless it is primarily occupied and used for the purposes of a retail shop. The business in question was a goldsmith and jeweller whose business was based on designing and producing jewellery in the workshop area. The jeweller appealed that the retail area was ancillary and supplementary to the main occupation and use which was that of the factory. Appeal by ratepayers dismissed.
INDUSTRIAL PREMISES
JEWELLERY WORKSHOP
RATES (NORTHERN IRELAND) ORDER 1977
RETAIL PREMISES
LT NI 10 March 1997. The commissioner for valuation declined to treat a hereditament comprising of ground floor premises as an industrial hereditament entitled to industrial relief from rates on the grounds that it was primarily occupied by a retail shop. The Rates (Northern Ireland) Order 1977 sch 2 states that an industrial hereditament means one occupied as a factory unless it is primarily occupied and used for the purposes of a retail shop. The business in question was a goldsmith and jeweller whose business was based on designing and producing jewellery in the workshop area. The jeweller appealed that the retail area was ancillary and supplementary to the main occupation and use which was that of the factory. Appeal by ratepayers dismissed.
INDUSTRIAL PREMISES
JEWELLERY WORKSHOP
RATES (NORTHERN IRELAND) ORDER 1977
RETAIL PREMISES