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Tribunals · Wiltshire Council · 2010 rating list

Apcm Westbury Cement Works Quarry, Westbury, Wilts, Wilts, BA13 3AY

Cement Works and Premises Decided 26 March 2021 25385071 Newmark

OutcomeDismissedThe appeal failed and the rateable value was left unchanged.
Original RV · 2010 list£1,010,000
Ratepayer sought£1
VO conceded first—
Tribunal decided£1,010,000from 31 Dec 2010

Figures are as stated in the decision, and are values in the 2010 list; a dash means the document does not state that figure. This judgement decided 7 properties together and does not tie its figures clearly to this appeal, so the figures above are for the first property it lists. Every property is listed below.

The 7 properties in this decision

One judgement covered all of these appeals. Each property’s figures as the judgement states them (2010 list); this appeal’s property is highlighted.

The properties covered by this tribunal decision, with the figures it states for each
PropertyOriginal RVSoughtTribunal decidedOutcome
Portland Cement Manufacturers (A), Trowbridge Road, Westbury, Wilts BA13 4LXThis appeal£1,010,000£1£1,010,000Dismissed
Portland Cement Manufacturers (A), Trowbridge Road, Westbury, Wilts BA13 4LX£1,010,000£1£1,010,000Dismissed
Portland Cement Manufacturers (A), Trowbridge Road, Westbury, Wilts BA13 4LX£1,010,000£1£610,000Allowed in part
Portland Cement Manufacturers (A), Trowbridge Road, Westbury, Wilts BA13 4LX£1,010,000£1£610,000Allowed in part
APCM, Westbury Cement Works Quarry, Westbury, Wilts BA13 3AY£61,000£0£61,000Dismissed
APCM, Westbury Cement Works Quarry, Westbury, Wilts BA13 3AY—£1—Other
Blue Circle Industries Limited, Westbury Down, Westbury, Wilts BA13 4LX£66,500£1£66,500Dismissed

What was argued and what the tribunal found

The appellant claimed the cement works was no longer capable of beneficial occupation as a works on 1 April 2010 and sought a nominal RV of £1 (later £214,000). The tribunal found insufficient evidence of an overt act changing the character of the hereditament at that date, as the plant remained capable of operation and the company still held planning permission for integrated operation with the quarry and pipeline. However, by 31 December 2010, the pipeline was severed (preventing chalk slurry transport), fundamentally altering the integrated production chain. The tribunal accepted that clinker production items should be removed from the valuation, allowing the RV to be reduced from £1,010,000 to £610,000 with effect from 31 December 2010 to reflect 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
  • Valuation method
  • State of repair or deletion
Change of circumstances
pipeline severance / loss of raw material supply
Evidence
Expert report, Trading accounts, Settled assessments
Cases cited
Cemex UK Operations Ltd v O'Dwyer; Celsa Steel (UK) Ltd and Stephen Clive Webb; Robinson Bros v Durham Assessment Committee; Monk v Walmer
Hearing
18 March 2021

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The tribunal’s decision in full

Download the PDF · Find it on valuationtribunal.gov.uk

Decision © Crown copyright, published by the Valuation Tribunal Service under the Open Government Licence v3.0 and reproduced unaltered. This site does not index the names of private individuals that appear in decisions. Information, not advice.