Hodgkinson (VO) v ARC Limited
Hodgkinson (VO) v ARC Limited
- 1996
- Rating Appeals (1996) RA 1-52(27) .
LT 14 November 1995. A valuation tribunal had determined the rateable value for a sand and gravel quarry at £114,406 for 1990/91 and £89,048 for 1991/92. On appeal H raised the issues of i/ the rate of annual royalty to be applied to the retrospective agreed yearly outputs, ii/ whether that royalty should be a single flat rate for all materials or differentiated for prime and inferior quality materials, iii/the annual value attributed to the site of the processing plant. Held. Appeal allowed, increasing assessments to £143,705 and £119,902 respectively.
AGGREGATES
HODGKINSON (VO) V ARC LTD
PLANT
QUARRIES
RATING APPEALS
ROYALTIES
LT 14 November 1995. A valuation tribunal had determined the rateable value for a sand and gravel quarry at £114,406 for 1990/91 and £89,048 for 1991/92. On appeal H raised the issues of i/ the rate of annual royalty to be applied to the retrospective agreed yearly outputs, ii/ whether that royalty should be a single flat rate for all materials or differentiated for prime and inferior quality materials, iii/the annual value attributed to the site of the processing plant. Held. Appeal allowed, increasing assessments to £143,705 and £119,902 respectively.
AGGREGATES
HODGKINSON (VO) V ARC LTD
PLANT
QUARRIES
RATING APPEALS
ROYALTIES