Double assessment
Double assessment
- 2000
- Estates Gazette Case Summaries [2000] EGCS 142 (9/12/00) (1) .
"R v SoS Environment and another ex p Edison First Power Ltd", QBD 27 November 2000. Powergen UK plc owned two power stations which were included in the central valuation list. Up to and including 1999/2000 the power stations were subject to central non-domestic rating, governed by the Local Government Finance Act 1988 ss52 to 54. In 1999 E acquired the powerstations. The issue was whether E was liable to pay both central and local non-domestic rates for the stations during the year of change in occupation; and whether the double assessment was unlawful under the Local Government Finance Act 1988. "Held" application was dismissed.
R V SOS ENVIRONMENT AND ANOTHER EX P EDISON FIRST POWER LTD
POWER STATIONS
ELECTRICITY GENERATION
RATING LISTS
NON DOMESTIC RATING
LOCAL GOVERNMENT FINANCE ACT 1988
POWERGEN
ELECTRICITY SUPPLY (RATEABLE VALUES) ORDER 1994
"R v SoS Environment and another ex p Edison First Power Ltd", QBD 27 November 2000. Powergen UK plc owned two power stations which were included in the central valuation list. Up to and including 1999/2000 the power stations were subject to central non-domestic rating, governed by the Local Government Finance Act 1988 ss52 to 54. In 1999 E acquired the powerstations. The issue was whether E was liable to pay both central and local non-domestic rates for the stations during the year of change in occupation; and whether the double assessment was unlawful under the Local Government Finance Act 1988. "Held" application was dismissed.
R V SOS ENVIRONMENT AND ANOTHER EX P EDISON FIRST POWER LTD
POWER STATIONS
ELECTRICITY GENERATION
RATING LISTS
NON DOMESTIC RATING
LOCAL GOVERNMENT FINANCE ACT 1988
POWERGEN
ELECTRICITY SUPPLY (RATEABLE VALUES) ORDER 1994