000			01628cam a2200241 4500
001			ABS62000
008			000000n2000 000 0 eng u
035			_a(Sirsi) u104344
245			_aCoventry and Solihul Waste Disposal Company Limited v Russell (VO)
260			_C2000
490			_aRating Appeals _v1 1 RA 1-20(11)
520			_aHL 25 November 1999. The incinerator plant, generator plant and pipeline were assessed as a single hereditament at a rateable value of £928,500 determined in accordance with the Local Government Finance Act 1988 sch 6 para 2. The ratepayer (C) appealed to the House of Lords that the plant should be valued in accordance with the formula for the determination of rateable value in the Electricity Generators (Rateable Values) Order 1989 which gave a rateable value of £143,034. C argued that its premises fell within the description of local non domestic hereditaments as set out in article 3 para 2 of the 1989 Order. It was held that this hereditament was not to be valued by the formula of the 1989 Order because the generation of electricity and heat was not its primary function and its declared net capacity was less than 25 megawatts. Appeal dismissed.
590			_aABS
650			_aCOVENTRY AND SOLIHULL WASTE DISPOSAL COMPANY LIMITED V RUSSELL (VO)
650			_aWASTE INCINERATOR
650			_aINCINERATION PLANT
650			_aRATEABLE VALUE
650			_aELECTRICITY GENERATORS (RATEABLE VALUES) ORDER 1989
650			_aLOCAL GOVERNMENT FINANCE ACT SCH 6 PARA 2
650			_aGENERATOR PLANT
690			_aRATING AND LOCAL TAXATION-CASE LAW
942			_n0
999			_c62598 _d62598