[2007] EWHC 1873 (Admin), 31 July 2007. The local authority (C) applied for judicial review of the decision of the respondent secretary of state (S) that it was not entitled to incentive payments under the Local Business Growth Incentives scheme. The scheme entitled local authorities to a grant where annual growth in its business rates receipts exceeded a set target. The data was calculated by the Valuation Office Agency (V) which recorded changes in rateable value against one of four change codes. During the year C had large changes in its business rates receipts, but due to V?s practice of recording these against change code 20 they were excluded from the valuation. The code was used to record changes of use, occupation or redevelopment. C submitted that this represented a significant departure from the stated departure of the scheme and went against their legitimate expectation. "Held": S had never stated that the scheme would not apply to the causes recorded under change code 20. He had failed to instruct V to calculate correctly by failing to advise them that this code would be excluded from the results. C's legitimate expectations were not met. Application granted.