Lancashire CC v Lord
Language: English Series: Rating Appeals ; (1987) RA 153-160(8)Publication details: 1987Subject(s): Summary: LT 6 February 1986 (LVC/962/1984) Appeal from an lvc decision confirming the assessment of an information centre , house, garage and premises occupied by the county council and used in connection with a country park , at 340 gv, 258 rv. The park was exempt from rates under General Rates Act 1967 s44 . The council submitted that the premises were also exempt under s44 on the grounds that they formed part of the same hereditament as the park, or they formed part of the park, or were themselves a park within s44. LT held, allowing the appeal, that the premises did form part of the park for the following reasons: 1) although the premises did not form part of the same hereditament as the park and were not themselves a park, they were acquired to be an administrative centre for the park providing an effective warden service, refreshments, literature and exhibition facilities; 2) that use of the premises connected with the council`s countryside interests were of no real significance; 3) the| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | ABS38224 (Browse shelf(Opens below)) | 1 | Available | 9331-1001 |
LT 6 February 1986 (LVC/962/1984) Appeal from an lvc decision confirming the assessment of an information centre , house, garage and premises occupied by the county council and used in connection with a country park , at 340 gv, 258 rv. The park was exempt from rates under General Rates Act 1967 s44 . The council submitted that the premises were also exempt under s44 on the grounds that they formed part of the same hereditament as the park, or they formed part of the park, or were themselves a park within s44. LT held, allowing the appeal, that the premises did form part of the park for the following reasons: 1) although the premises did not form part of the same hereditament as the park and were not themselves a park, they were acquired to be an administrative centre for the park providing an effective warden service, refreshments, literature and exhibition facilities; 2) that use of the premises connected with the council`s countryside interests were of no real significance; 3) the