Coventry and Solihull Waste Disposal Company Limited v Russell (VO)
Coventry and Solihull Waste Disposal Company Limited v Russell (VO)
- 2000
- Rating Appeals 1 2000 RA 1-20(11) .
HL 25 November 1999. The incinerator plant, generator plant and pipeline were assessed as a single hereditament at a rateable value of £928,500 determined in accordance with Local Government Finance Act 1988 sch 6 para2. The ratepayer (C) appealed to the House of Lords that the plant should be valued in accordance with the formula for the determination of rateable value in the Electricity Generators (Rateable Values) Order 1989 which gave a rateable value of £143,034. C argued that its premises fell within the description of local non domestic hereditaments as set out in article 3 para of the 1989 Order. It was held that this hereditament was not to be valued by the formula of the 1989 Order because the generation of electricity and heat was not its primary function and its declared net capacity was less than 25 megawatts. Appeal dismissed.
COVENTRY AND SOLIHULL WASTE DISPOSAL COMPANY LIMITED V RUSSELL (VO)
WASTE INCINERATOR
INCINERATION PLANT
RATEABLE VALUE
ELECTRICITY GENERATORS (RATEABLE VALUES) ORDER 1989
LOCAL GOVERNMENT FINANCE ACT 1988
HL 25 November 1999. The incinerator plant, generator plant and pipeline were assessed as a single hereditament at a rateable value of £928,500 determined in accordance with Local Government Finance Act 1988 sch 6 para2. The ratepayer (C) appealed to the House of Lords that the plant should be valued in accordance with the formula for the determination of rateable value in the Electricity Generators (Rateable Values) Order 1989 which gave a rateable value of £143,034. C argued that its premises fell within the description of local non domestic hereditaments as set out in article 3 para of the 1989 Order. It was held that this hereditament was not to be valued by the formula of the 1989 Order because the generation of electricity and heat was not its primary function and its declared net capacity was less than 25 megawatts. Appeal dismissed.
COVENTRY AND SOLIHULL WASTE DISPOSAL COMPANY LIMITED V RUSSELL (VO)
WASTE INCINERATOR
INCINERATION PLANT
RATEABLE VALUE
ELECTRICITY GENERATORS (RATEABLE VALUES) ORDER 1989
LOCAL GOVERNMENT FINANCE ACT 1988