National Car Parks Ltd v Baird (VO) and Woolway (VO)
National Car Parks Ltd v Baird (VO) and Woolway (VO)
- 2003
- Rating Appeals [2003] RA 289-317(15) .
RA/232/1996, 10 September 2003. Two appeals against decisions by valuation tribunals to determine the effective date of alterations to the 1990 rating list in relation to car parks owned by the appellant (N) in Manchester and London. N contended that the alterations should take effect from 1 April 1992 whereas B and W maintained that the effective date should be 1 April 1990. "Held": that in accordance with the Non Domestic Rating (Alteration of Lists and Appeals) (Amendment) Regulations 1994 which came into effect on 9 July 1994, whenever a valuation officer made an alteration to correct an inaccuracy in the 1990 list, the alteration had effect from 1 April 1990. Appeal dismissed. View decision at www.bailii.org
NATIONAL CAR PARKS LTD V BAIRD (VO) AND ANOTHER
NATIONAL CAR PARKS LTD V WOOLWAY (VO)
CAR PARKS
RATEABLE VALUE
RATING APPEALS
EFFECTIVE DATE
NON DOMESTIC RATING (ALTERATION OF LISTS AND APPEALS) REGULATIONS 1993
NON-DOMESTIC RATING (ALTERATIONS AND APPEALS) REGULATIONS 1993
RATING LIST
ALTERATIONS
RA/232/1996, 10 September 2003. Two appeals against decisions by valuation tribunals to determine the effective date of alterations to the 1990 rating list in relation to car parks owned by the appellant (N) in Manchester and London. N contended that the alterations should take effect from 1 April 1992 whereas B and W maintained that the effective date should be 1 April 1990. "Held": that in accordance with the Non Domestic Rating (Alteration of Lists and Appeals) (Amendment) Regulations 1994 which came into effect on 9 July 1994, whenever a valuation officer made an alteration to correct an inaccuracy in the 1990 list, the alteration had effect from 1 April 1990. Appeal dismissed. View decision at www.bailii.org
NATIONAL CAR PARKS LTD V BAIRD (VO) AND ANOTHER
NATIONAL CAR PARKS LTD V WOOLWAY (VO)
CAR PARKS
RATEABLE VALUE
RATING APPEALS
EFFECTIVE DATE
NON DOMESTIC RATING (ALTERATION OF LISTS AND APPEALS) REGULATIONS 1993
NON-DOMESTIC RATING (ALTERATIONS AND APPEALS) REGULATIONS 1993
RATING LIST
ALTERATIONS