000			01481cam a2200181 4500
001			ABS61286
008			000000n1999 000 0 eng u
035			_a(Sirsi) u101916
245			_aCroydon LBC v Maxon System Inc Ltd.
260			_c1999
490			_aRating Appeals _v[1999] RA 286-293(4)
520			_aQBD 6 May 1999. M was in exclusive possession of part, but not the whole, of a hereditament. The council, C, appealed against a decision that M was not liable to pay non-domestic rates on the whole hereditament. The Local Government Finance Act 1988 s43(1) provided that 'a person shall as regards a hereditament be subject to a non-domestic rate in respect of a chargeable financial year if the following conditions are fulfilled in respect of any day in the year: a) on the day the ratepayer is in occupation of all or part of the hereditament;...' Held, appeal dismissed. The 1998 Act s43(1) did not change the pre-existing law that where a hereditament was occupied in parts, no one was liable for rates on the whole hereditament. S44(D) enabled apportionment where part of a hereditament was unoccupied for a short period, whereas if C's contention was correct a person in occupation of part was liable for the rates of the whole in the long term and that would be absurd.
650			_aNON-DOMESTIC RATES
650			_aBUSINESS RATES
650			_aCROYDON LBC V MAXON SYSTEMS INCORPORATED (LONDON) LTD
690			_aRATING AND VALUATION-CASE LAW
942			_n0
999			_c61014 _d61014