R v Central VO and another ex p Edison First Power Ltd
R v Central VO and another ex p Edison First Power Ltd
- 2003
- Estates Gazette Case Summaries [2003] 16 EG 01 (CS) (1) .
[2003] UKHL 20. Appellant E purchased two power stations in 1999 from Powergen. Powergen as an electricity generator was centrally rated en bloc in accordance with the Electricity Supply (Rateable Values) Order 1994 under which it paid a fixed sum per year depending on its fixed capacity. E paid Powergen £13.4m in respect of its liability for rates in 1999-2000 rating year. E was charged local rates under the Local Government Finance Act 1988 assessed on annual value of power stations for the period of completion in July 1999 until end of March 2000. E's claim that it had been subject to double taxation and its application to quash 1994 Order was dismissed (QBD Abs63769) and on appeal by CA ([2001] EWCA Civ 1096 [2001] RA 229). HL held that the 1994 Order should stand. Appeal dismissed. View judgment at www.parliament.the-stationery-office.co.uk.
R V CENTRAL VO EX P EDISON FIRST POWER LTD
POWER STATIONS
DOUBLE ASSESSMENT
ELECTRICITY SUPPLY INDUSTRY (RATEABLE VALUES) ORDER 1994
LOCAL GOVERNMENT FINANCE ACT 1988
[2003] UKHL 20. Appellant E purchased two power stations in 1999 from Powergen. Powergen as an electricity generator was centrally rated en bloc in accordance with the Electricity Supply (Rateable Values) Order 1994 under which it paid a fixed sum per year depending on its fixed capacity. E paid Powergen £13.4m in respect of its liability for rates in 1999-2000 rating year. E was charged local rates under the Local Government Finance Act 1988 assessed on annual value of power stations for the period of completion in July 1999 until end of March 2000. E's claim that it had been subject to double taxation and its application to quash 1994 Order was dismissed (QBD Abs63769) and on appeal by CA ([2001] EWCA Civ 1096 [2001] RA 229). HL held that the 1994 Order should stand. Appeal dismissed. View judgment at www.parliament.the-stationery-office.co.uk.
R V CENTRAL VO EX P EDISON FIRST POWER LTD
POWER STATIONS
DOUBLE ASSESSMENT
ELECTRICITY SUPPLY INDUSTRY (RATEABLE VALUES) ORDER 1994
LOCAL GOVERNMENT FINANCE ACT 1988