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 25383369 GERALD EVE

OutcomeDismissedThe appeal failed, leaving the value at the figure the Valuation Officer had already conceded.
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 to reduce the RV of the cement works from £1,010,000, arguing the works were redundant and converted to a depot following closure in April 2009, with the pipeline and quarry no longer operational. The tribunal found insufficient evidence of an overt act rendering the works incapable of beneficial occupation as at 1 April 2010, and dismissed the appeals for that date. However, from 31 December 2010, when the pipeline was severed by third-party interference, the tribunal agreed the cement works should be revalued to £610,000 to reflect removal of clinker production items and partial change to depot use, accepting the VO's revised assessment.

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

Grounds argued

  • Rental evidence
  • Change of circumstances
  • Validity of the proposal
  • Relief or exemption
Change of circumstances
pipeline severance, closure of chalk extraction
Evidence
Expert report, Trading accounts
Cases cited
Cemex UK Operations Ltd v O'Dwyer; Celsa Steel (UK) Ltd v Stephen Clive Webb; Robinson Bros v Durham Assessment Committee; Monk v Warbey
Hearing
18 March 2021

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