LT 25 January 1988. Appeal by Corporation (B) from lvc decision determining that certain surface structures at six inter-linked new coal mines under construction in Selby Coalfield were rateable under the General Rate Act 1967 s19 . The development of the mines included the construction of surface complexes and covered a lengthy period. 17 proposals made by the VO (A) between 1979 and 1984 were considered. The surface structures alleged to be rateable varied from mine to mine. At each site B initially occupied temporary prefabricated buildings used as offices, works accommodation and facilities for personnel engaged in the sinking of the shafts, tunnels and underground workings and construction of the surface structures. On completion of the surface buildings B occupied them for the same functions as the temporary buildings . B contended that none of the surface structures were rateable because they were not being applied to the purpose for which they existed. They had one purpose on