CA 5 March 1987. An appeal by the rating authority from a decision in favour of the ratepayers, who sought a declaration that they were not liable to pay unoccupied property rates until entries had been made in the valuation list. There was also a cross-appeal by the ratepayers, as to their liability to pay unoccupied property rates before their appeal against the completion notice had been decided. It was held by the majority that the owners were not liable to pay rates until the rateable value had been determined; cases cited by the parties, Bar Hill Developments Ltd v South Cambridgeshire District Council and Hastings Borough Council v Tarmac Properties Ltd were not authorities binding on the Court of Appeal on the issue. Another judge, dissenting, was of the opinion that there was no difference in principle discernable in the legislation to prevent the rule which applied to occupied premises from applying to unoccupied premises. He was in agreement with the views expressed in the