Martin and Others v Hewitt (VO) [electronic resource]

Martin and Others v Hewitt (VO) [electronic resource] - 2003 - Rating Appeals [2003] RA 275-287(7) .

RA/3-7/2001, 31 July 2003. Appeal by ratepayers (M) and others against the Valuation Tribunal's decision that three boathouses had been correctly entered in the rateable list as non domestic property. M sought deletion of the entries from the list on the grounds that each boathouse was domestic property as defined in the Local Government Finance Act 1988 s66. The LT upheld the Valuation Tribunal decision on the basis that each boathouse was not an appurtenance to a dwelling as it was situated outside the curtilage and it was not used for the storage of domestic property as a boat was not such property.


MARTIN AND OTHERS V HEWITT (VO)
RATING ASSESSMENT
NON DOMESTIC RATING
BOAT HOUSE
DOMESTIC USE