000			01586cab a2200277 4500
001			ABS67665
008			040316n2004 000 0 eng u
035			_a(Sirsi) u125423
245			_aBarratclough (VO) v Tees and Hartlepool Port Authority
260			_c2004
490			_aRating Appeals _v[2004] RA 1-14(8)
520			_aRA/60/2000, 15 January 2004. VO appealed against valuation tribunal decision allowing ratepayer T's appeal which held that premises occupied by T as headquarters offices should be deleted from the rating list as a separate hereditament. LT allowed VO's appeal on the grounds that the building was not operational land,since taking account of the surroundings, the situation of the hereditament in relation to other parts of the undertaking, and the nature of the building in terms of its design and function. It was comparable rather with land in general than with statutory undertaking land. Therefore it should be included as a separate entry on the rating list. View decision at www.landstribunal.gov.uk.
590			_aABS
650			_aRATING APPEALS
650			_aRATING LIST
650			_aHEADQUARTERS BUILDINGS
650			_aOFFICES
650			_aBARRATCLOUGH (VO) V TEES AND HARTLEPOOL PORT AUTHORITY
650			_aOPERATIONAL PROPERTY
650			_aLOCAL GOVERNMENT FINANCE ACT 1988
650			_aNON-DOMESTIC RATING (MISCELLANEOUS PROVISIONS) (NO 2) REGULATIONS 1989 REG 5
650			_aTOWN AND COUNTRY PLANNING ACT 1990 S262(1)
650			_aSTATUTORY UNDERTAKERS
690			_aRATING AND LOCAL TAXATION-CASE LAW
942			_n0
999			_c74269 _d74269