000			01404cam a2200241 4500
001			ABS67200
008			031006n2003 000 0 eng u
035			_a(Sirsi) u123856
245			_aTully v Jorgensen (VO)
260			_c2003
490			_aRating Appeals _v[2003] RA 233-243(5)
520			_aRA/22/2001, 4 August 2003. Appellant ratepayer (T) appealed against a valuation tribunal ruling that a house in which a bedroom was used for home-working purposes should be included on the non-domestic rating list as an office. The appeal raised the issue of whether the house was used wholly for the purposes of living accommodation within the Local Government Finance Act 1988. s66(1)."Held" on appeal, that a house in which one room was used as a home office containing equipment provided by T's employer for the purposes of her employment, equipment provided by T and used for private study and household equipment was held wholly for the purposes of living accommodation and therefore was not subject to non-domestic rates. Decision available from Lands Tribunal +44 (0)20 7947 7200.
590			_aABS
650			_aTULLY V JORGENSEN (VO)
650			_aNON-DOMESTIC RATES
650			_aHOUSE
650			_aHOME WORKING
650			_aOFFICE USE
650			_aLOCAL GOVERNMENT FINANCE ACT 1988 S66(1)(A)
650			_aBEDROOM
690			_aRATING AND LOCAL TAXATION-CASE LAW
942			_n0
999			_c73561 _d73561