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Whitfield (vo) v National Transcommunications Ltd

Language: English Series: Rating Appeals ; 1995 RA 214-226(7)Publication details: 1995Subject(s): Summary: LT 15 December 1994. Appeal against a valuation tribunal assessment from radio mast and premises £4250 rateable value to radio transmission site £3100 rateable value. Apoellant valuation officer sought to alter entry in rating list to radio mast and premises rateable value £3750. Appeal allowed as MF radiator was an item of rateable plant or machinery since it was a `mast` within Class 4 Table A of the schedule to the Rating (Plant and Machinery) Regulations 1989.

LT 15 December 1994. Appeal against a valuation tribunal assessment from radio mast and premises £4250 rateable value to radio transmission site £3100 rateable value. Apoellant valuation officer sought to alter entry in rating list to radio mast and premises rateable value £3750. Appeal allowed as MF radiator was an item of rateable plant or machinery since it was a `mast` within Class 4 Table A of the schedule to the Rating (Plant and Machinery) Regulations 1989.