Tribunals · Wiltshire Council · 2010 rating list

Portland Cement Manufacturers (A), Trowbridge Road, Westbury, Westbury, BA13 4LX

Cement Works and Premises; Pipeline and Appurtenances; Quarry and Premises Decided 26 March 2021 23506439 GERALD EVE

OutcomeAllowed in partThe tribunal reduced the rateable value, but by less than the ratepayer sought.
Original RV£1,010,000
Ratepayer sought£214,000
VO conceded first£610,000−40% before the hearing
Tribunal decided£610,000from 31 Dec 2010

Figures are as stated in the decision; a dash means the document does not state that figure. This decision covers 3 properties; the figures shown are for the first listed.

What was argued and what the tribunal found

The appellant sought reduction of the cement works from £1,010,000 to nominal value as at 1 April 2010, arguing the works were closed and incapable of beneficial occupation, and that the pipeline and quarry were obsolete. The tribunal found insufficient evidence that the works had been rendered permanently redundant by 1 April 2010, as demand rather than physical redundancy had caused closure, and dismissed the appeal for that material day. However, by 31 December 2010 the pipeline had been severed when a third party used part of it as a conduit for water supply, severing the link to chalk slurry supply. The tribunal allowed the appeal in part, altering the list to £610,000 RV with effect from 31 December 2010 to reflect removal of clinker production elements and the partial change to cement depot use.

Summary generated from the decision text and checked against it. The appellant was Lafarge Tarmac Cement & Lime Ltd, represented.

Grounds argued

  • Change of circumstances · decisive
  • Building works or disturbance nearby
  • Rental evidence
  • Valuation method
Change of circumstances
pipeline severance / loss of chalk slurry supply
Evidence
Expert report, Rents, Settled assessments
Cases cited
Cemex UK Operations Ltd v O'Dwyer; Celsa Steel (UK) Ltd and Stephen Clive Webb; Monk v Warbey; Robinson Bros v Durham Assessment Committee
Hearing
18 March 2021

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