Portland Cement Manufacturers (A), Trowbridge Road, Westbury, Westbury, BA13 4LX
Cement Works and Premises Decided 26 March 2021 25385104 Newmark
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.
| Property | Original RV | Sought | Tribunal decided | Outcome |
|---|---|---|---|---|
| Portland Cement Manufacturers (A), Trowbridge Road, Westbury, Wilts BA13 4LXThis appeal | £1,010,000 | £1 | £1,010,000 | Dismissed |
| Portland Cement Manufacturers (A), Trowbridge Road, Westbury, Wilts BA13 4LX | £1,010,000 | £1 | £1,010,000 | Dismissed |
| Portland Cement Manufacturers (A), Trowbridge Road, Westbury, Wilts BA13 4LX | £1,010,000 | £1 | £610,000 | Allowed in part |
| Portland Cement Manufacturers (A), Trowbridge Road, Westbury, Wilts BA13 4LX | £1,010,000 | £1 | £610,000 | Allowed in part |
| APCM, Westbury Cement Works Quarry, Westbury, Wilts BA13 3AY | £61,000 | £0 | £61,000 | Dismissed |
| APCM, Westbury Cement Works Quarry, Westbury, Wilts BA13 3AY | — | £1 | — | Other |
| Blue Circle Industries Limited, Westbury Down, Westbury, Wilts BA13 4LX | £66,500 | £1 | £66,500 | Dismissed |
What was argued and what the tribunal found
The appellant, a cement manufacturer, appealed against the rateable value of its cement works, quarry and pipeline, arguing they became incapable of beneficial occupation when the works closed in 2009 and the pipeline was later severed. The tribunal found the appellant failed to prove the cement works were redundant at 1 April 2010, as closure was due to temporary market demand rather than permanent incapacity, and the hypothetical tenant would also occupy the quarry and pipeline. However, by 31 December 2010 the pipeline had been severed, justifying a partial alteration to reflect removal of clinker production items, reducing the RV to £610,000.
Summary generated from the decision text and checked against it. The appellant was Lafarge Tarmac Cement & Lime Ltd, represented.
Grounds argued
- Change of circumstances
- Validity of the proposal
- Relief or exemption
- Change of circumstances
- pipeline severance, closure of quarry
- Evidence
- Expert report, Trading accounts, Photographs
- 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 Redrose
- Hearing
- 18 March 2021
Similar decisions
- Broadlands Barn, Ashley, Box, SN13 8AN — Allowed in part, 9 Jan 2023
- UNIT 23, DUNKIRK BUSINESS PARK, Frome Road, Frome Road, BA14 9NL — Dismissed, 30 Aug 2022
- Apcm Westbury Cement Works Quarry, Westbury, Wilts, Wilts, BA13 3AY — Dismissed, 26 Mar 2021
- Apcm Westbury Cement Works Quarry, Westbury, Wilts, Wilts, BA13 3AY — Dismissed, 26 Mar 2021
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