Barratclough (VO) v Tees and Hartlepool Port Authority
Barratclough (VO) v Tees and Hartlepool Port Authority
- 2004
- Rating Appeals [2004] RA 1-14(8) .
RA/60/2000, 15 January 2004. VO appealed against valuation tribunal decision allowing ratepayer T's appeal which held that premises occupied by T as headquarters offices should be deleted from the rating list as a separate hereditament. LT allowed VO's appeal on the grounds that the building was not operational land,since taking account of the surroundings, the situation of the hereditament in relation to other parts of the undertaking, and the nature of the building in terms of its design and function. It was comparable rather with land in general than with statutory undertaking land. Therefore it should be included as a separate entry on the rating list. View decision at www.landstribunal.gov.uk.
RATING APPEALS
RATING LIST
HEADQUARTERS BUILDINGS
OFFICES
BARRATCLOUGH (VO) V TEES AND HARTLEPOOL PORT AUTHORITY
OPERATIONAL PROPERTY
LOCAL GOVERNMENT FINANCE ACT 1988
NON-DOMESTIC RATING (MISCELLANEOUS PROVISIONS) (NO 2) REGULATIONS 1989 REG 5
TOWN AND COUNTRY PLANNING ACT 1990 S262(1)
STATUTORY UNDERTAKERS
RA/60/2000, 15 January 2004. VO appealed against valuation tribunal decision allowing ratepayer T's appeal which held that premises occupied by T as headquarters offices should be deleted from the rating list as a separate hereditament. LT allowed VO's appeal on the grounds that the building was not operational land,since taking account of the surroundings, the situation of the hereditament in relation to other parts of the undertaking, and the nature of the building in terms of its design and function. It was comparable rather with land in general than with statutory undertaking land. Therefore it should be included as a separate entry on the rating list. View decision at www.landstribunal.gov.uk.
RATING APPEALS
RATING LIST
HEADQUARTERS BUILDINGS
OFFICES
BARRATCLOUGH (VO) V TEES AND HARTLEPOOL PORT AUTHORITY
OPERATIONAL PROPERTY
LOCAL GOVERNMENT FINANCE ACT 1988
NON-DOMESTIC RATING (MISCELLANEOUS PROVISIONS) (NO 2) REGULATIONS 1989 REG 5
TOWN AND COUNTRY PLANNING ACT 1990 S262(1)
STATUTORY UNDERTAKERS