Sheafbank Property Trust PLC v Sheffield MDC
Sheafbank Property Trust PLC v Sheffield MDC
- 1988
- Rating Appeals (1988) RA 33-43(6) .
QBD 5 February 1988 Appeal against magistrates` decision issuing a distress warrant against Sheafbank Property (S) for occupied rates on sportsground and premises. S had bought the property with a view to resale and during its ownership, neither the property nor the contents were used, save for maintenance by groundsman. The rating authority (M) sought occupied rates and the magistrates court held that by maintaining the premises in a condition that they were ready for occupation, S was in beneficial occupation of the rateable hereditament. S appealed, referring to General Rate Act 1967 s46A which provided that a hereditament to which the section applied should be treated as unoccupied if it would be treated as occupied by reason only of there being at the hereditament plant, machinery or equipment. M contended that s46 did not apply. QBD held, allowing the appeal, that the subject premises must be treated as unoccupied under s46A because the proper approach to that section was to as
EMPTY PROPERTY
RATING APPEALS
QBD 5 February 1988 Appeal against magistrates` decision issuing a distress warrant against Sheafbank Property (S) for occupied rates on sportsground and premises. S had bought the property with a view to resale and during its ownership, neither the property nor the contents were used, save for maintenance by groundsman. The rating authority (M) sought occupied rates and the magistrates court held that by maintaining the premises in a condition that they were ready for occupation, S was in beneficial occupation of the rateable hereditament. S appealed, referring to General Rate Act 1967 s46A which provided that a hereditament to which the section applied should be treated as unoccupied if it would be treated as occupied by reason only of there being at the hereditament plant, machinery or equipment. M contended that s46 did not apply. QBD held, allowing the appeal, that the subject premises must be treated as unoccupied under s46A because the proper approach to that section was to as
EMPTY PROPERTY
RATING APPEALS