Keadby Power Station, Trentside, Keadby, Keadby, Lincs, DN17 3EF
Power Station and Premises Decided 16 March 2022 22757473 HM Revenue & Customs - Samuel Lewis/Gerald Eve LLP
Figures are as stated in the decision; a dash means the document does not state that figure.
What was argued and what the tribunal found
The appellants (Scottish & Southern Energy Plc) argued that the mothballing of Keadby Power Station from April 2013 constituted a material change of circumstances and change in mode or category of use, warranting a reduction in rateable value from £5,340,000 to £534,000. The tribunal dismissed the appeal, finding that mothballing a power station to preserve it for future use does not constitute a change in mode or category of occupation under paragraph 2(7)(b) of Schedule 6 to the Local Government Finance Act 1988. The tribunal also upheld the respondent's position that the concrete apron formed part of the hereditament as it was part of the cooling water intake structure and the appellants were in exclusive rateable occupation of it for the maintenance and operation of the cooling water system.
Summary generated from the decision text and checked against it. The appellant was Scottish & Southern Energy Plc, represented.
Grounds argued
- Change of circumstances
- mode or category of occupation · decisive
- extent of hereditament
- Change of circumstances
- mothballing
- Evidence
- Expert report, Photographs, Settled assessments
- Cases cited
- Newbigin v Monk [2017] 1 WLR 851; David Jackson (VO) v Canary Wharf Ltd [2019] UKUT 136 (LC); Woolway v Mazars [2015] AC 1862; Williams (VO) v Scottish & Newcastle [2000] RA 119; Scottish & Newcastle Retail Ltd and Another v Williams (VO) [2001] EWCA Civ 185; UK Atomic Energy Authority v Assessor for Highland and Western Isles Valuation Joint Board [2006] RA 153; Cemex UK Operations Ltd v O'Dwyer (VO) [2019] UKUT 0106 (LC); Ludgate House Ltd v Ricketts (VO) and London Borough of Southwark [2019] UKUT 278 (LC); Cardtronics UK Ltd v Sykes (VO) [2020] 1 WLR 2184
- Hearing
- 8 March 2022
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