Edison Power Ltd v SoS Environment
Edison Power Ltd v SoS Environment
- 2001
- Rating Appeals [2001] RA, 1-19(10) .
QBD 27 November 2000. Involved two power stations, occupied by Powergen, which were included in the central rateable value list, as part of all the power stations occupied by Powergen. The two properties were sold to B on 19 July 1999 and became subject to local list rating. They were inserted in the local lists with effect from 19 July 1999, and the rates from that date were demanded and paid. The central VO (A) claimed he only had power to amend the central list from the start of the rate year (1 April). He refused to amend the list with affect from 19 July, or to refund the central list rates for the period after 19 July. The applications were dismissed. Double assessment was permitted by statute.
R V SOS ENVIRONMENT EX P EDISON FIRST POWER LTD
R V CENTRAL VO EX P EDISON FIRST POWER LTD
CENTRAL RATING LISTS
LOCAL LISTS
RATES
DOUBLE ASSESSMENT
POWER STATIONS
POWERGEN
QBD 27 November 2000. Involved two power stations, occupied by Powergen, which were included in the central rateable value list, as part of all the power stations occupied by Powergen. The two properties were sold to B on 19 July 1999 and became subject to local list rating. They were inserted in the local lists with effect from 19 July 1999, and the rates from that date were demanded and paid. The central VO (A) claimed he only had power to amend the central list from the start of the rate year (1 April). He refused to amend the list with affect from 19 July, or to refund the central list rates for the period after 19 July. The applications were dismissed. Double assessment was permitted by statute.
R V SOS ENVIRONMENT EX P EDISON FIRST POWER LTD
R V CENTRAL VO EX P EDISON FIRST POWER LTD
CENTRAL RATING LISTS
LOCAL LISTS
RATES
DOUBLE ASSESSMENT
POWER STATIONS
POWERGEN