Cambridge Steiner School, Hinton Road, Fulbourn, Fulbourn, CB21 5DZ

What was argued and what the tribunal found

The appellant school challenged backdated business rates invoices for the period 1 April 2010 to 31 March 2016, arguing that the property should not have been entered into the rating list until the notice was served on 26 March 2016. The tribunal found that the property was a new entry to the 2010 rating list (as it was previously exempt), and that under Regulation 14(2), the effective date should be from when the circumstances first arose in 2008. However, as the 2005 list was closed and the notice was served before 1 April 2016, the property could be entered into the rating list with effect from 1 April 2010, the start of the 2010 rating list.

Summary generated from the decision text and checked against it. The appellant was Cambridge Steiner School, represented.

Grounds argued

• Effective date

Evidence

None from the ratepayer

Hearing

25 February 2021