000			01367cam a2200205 4500
001			ABS63232
008			000000n2000 000 0 eng u
035			_a(Sirsi) u109710
245			_aGodfrey and another v Simm (VO)
260			_c2000
490			_aEstates Gazette _v[2000] 47 EG 177-178(2)
520			_aLT 27 June 2000. The appellents (G) owned a dwelling house. On 1 April 1993, G intended to advertise the property throughout the year for holiday letting at any time, but restrict letting periods to 139 days or less in any year. The valuation tribunal found that the property was not domestic property and added it to the rating list. G appealed. At the appeal, the respondent valuation officer (S) argued that the Local Goverment Finance Act 1988 s66(2B) applied, because G did not limit the letting periods. Appeal was allowed. The statutory test for identifying a domestic property under the Local Government and Finance Act 1988 is availability for letting for short periods totalling 140 days. G's intention was not to allow lettings for periods over 139 days; the statutory test was not satisfied.
590			_aABS
650			_aLOCAL GOVERNMENT FINANCE ACT 1988 S66(2B)
650			_aGODFREY AND GODFREY V SIMM
650			_aHOLIDAY HOMES
650			_aRATING APPEALS
690			_aRATING AND LOCAL TAXATION-CASE LAW
942			_n0
999			_c65487 _d65487