Portland Cement Manufacturers (A), Trowbridge Road, Westbury, Westbury, BA13 4LX
Cement Works and Premises Decided 26 March 2021 25385104 GERALD EVE
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, 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
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