000			01376cam a2200253 4500
001			ABS65074
008			020212n2001 000 0 eng u
035			_a(Sirsi) u116699
100			_aRose, E.
245			_aUnderstanding under-usage
260			_c2001
490			_aInsight _v(45) November 2001, 16(1)
520			_aDiscusses the ongoing argument between local authority representatives and the Valuation Office as to how local authority leisure centres should be valued for rating purposes. The private sector, acting for local authorities has argued that a modified or shortened profits valuation approach could be used by taking a percentage of gross receipts. The Valuation Office has favoured the contractor's method of valuation. These arguments have been tested in the local authority leisure centres case "Eastbourne BC and another v Allen (VO) (RA/16-17/1999, LTLT116195) in which the LT agreed with the Valuation Office that the contractor's basis was the best method of valuation. (See also Abs64974 and Abs65458).
590			_aABS
650			_aEASTBOURNE BC AND ANOTHER V ALLEN (VO)
650			_aLOCAL AUTHORITIES
650			_aLEISURE CENTRES
650			_aCONTRACTORS METHOD
650			_aANNUAL VALUE
650			_aSTAGE 5 ADJUSTMENT
650			_aVALUATION METHODOLOGY
690			_aRATING AND LOCAL TAXATION-CASE LAW
942			_n0
999			_c69505 _d69505