Tribunals · Wiltshire Council · 2010 rating list

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

Cement Works and Premises Decided 26 March 2021 25388338 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 argued that the cement works, pipeline and quarry were closed and no longer capable of beneficial occupation as at 1 April 2010, proposing nominal values. The tribunal found that whilst cement production ceased in April 2009, the works were still capable of being used as a cement works at 1 April 2010 under the statutory hypothesis, and the closure was due to demand rather than physical redundancy. However, by 31 December 2010 the pipeline had been severed by third-party occupation, preventing chalk slurry production, and the tribunal accepted the VO's altered valuation of £610,000 to reflect removal of clinker production items and 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
  • Validity of the proposal
Change of circumstances
pipeline severance, closure of clinker production
Evidence
Expert report, Trading accounts
Cases cited
Monk v Bury Assessment Committee; Cemex UK Operations Ltd v O'Dwyer; Celsa Steel (UK) Ltd and Stephen Clive Webb; Robinson Bros v Durham Assessment Committee
Hearing
18 March 2021

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