Tribunals · Wiltshire Council · 2010 rating list

Blue Circle Industries Ltd, Westbury Down, Westbury, Westbury, BA13 4LX

Cement Works and Premises Decided 26 March 2021 25388344 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.

What was argued and what the tribunal found

The appellant contended that the cement works had been permanently closed and converted to a cement depot by 1 April 2010, with no capability for beneficial occupation as a works, and sought a reduction to £214,000. The tribunal found insufficient evidence of a permanent change in character by 1 April 2010, dismissing that appeal. However, by 31 December 2010, the pipeline linking the quarry and works had been severed when Mr Hulin installed his own water supply, rendering chalk slurry production impossible. The tribunal accepted the Valuation Officer's revised assessment reflecting this material change of circumstances, altering the RV to £610,000 from 31 December 2010 to remove clinker production elements no longer feasible.

Summary generated from the decision text and checked against it. The appellant was Lafarge Tarmac Cement & Lime Ltd, represented.

Grounds argued

  • Change of circumstances
  • Building works or disturbance nearby
  • Valuation method · decisive
  • Relief or exemption
Change of circumstances
pipeline severing - closure of quarry and chalk slurry production
Evidence
Expert report, Trading accounts, Photographs
Cases cited
Monk v Coventry City Council; Cemex UK Operations Ltd v O'Dwyer; Celsa Steel (UK) Ltd v Stephen Clive Webb; Robinson Bros v Durham Assessment Committee
Hearing
18 March 2021

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