QBD 28 April 1989. In 1964 the appellants (R) had received outline consent to develop a site which included the property in question. Detailed permission was given in 1966 for 12 shops, however only the outer structural walls were completed. In 1968 an airline obtained a sub-lease of the area in question and obtained permission to develop it as an air terminal . The area was entered on the valuation list as an air terminal and was valued for rates accordingly. In 1981 the airline vacated the property and R returned it to its shell condition. Unoccupied rates were paid until 31 March 1984. In March 1984 brown asbestos was discovered and the council issued a notice under Health and Safety at Work Act 1974 requiring R to cease work on the site. Remedial work was completed on 21 May 1985. A magistrates court ordered issue of a distress warrant against R in respect of unoccupied rates for the period 1 April 1984 to 25 December 1985. R appealed contending that throughout that period they w