Davey (Valuation Officer) v O'Kelly.
Series: RA ; [1999] RA 245-263(10)Subject(s): Summary: LT 19 January 1999. Valuation tribunal granted exemption from non-domestic rating for a hereditament described as store and premises under Local Government Finance Act 1988 Sch 5 (property used for the disabled). VO appealed. Two issues, the scope of the appeal and whether the ratepayer was entitled to exemption. VO contended scope of the appeal was limited and was not entitled to exemption because the hereditament was not property used wholly for the provision of O'Kelly's wheelchair. Held the appeal must be allowed.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS61034 (Browse shelf(Opens below)) | 1 | Available | 101588-1001 |
LT 19 January 1999. Valuation tribunal granted exemption from non-domestic rating for a hereditament described as store and premises under Local Government Finance Act 1988 Sch 5 (property used for the disabled). VO appealed. Two issues, the scope of the appeal and whether the ratepayer was entitled to exemption. VO contended scope of the appeal was limited and was not entitled to exemption because the hereditament was not property used wholly for the provision of O'Kelly's wheelchair. Held the appeal must be allowed.