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 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 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

Similar decisions

All decisions in Wiltshire Council · Industrial and warehouses nationally

Is your own rateable value in line?

A free check compares a property with the assessments around it and says plainly whether there is anything worth pursuing.

Check a property

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.