7 Cronin Courtyard, Weldon, NN18 8AG
Warehouse and Premises Decided 15 April 2021 33536137 Hart Commercial Surveyors Ltd
Figures are as stated in the decision; a dash means the document does not state that figure. This decision covers 2 properties; the figures shown are for the first listed.
What was argued and what the tribunal found
The appellant sought to merge two contiguous industrial units into one hereditament with effect from 1 April 2014, proposing a valuation of £1. The Tribunal found that the proposal was not validly made because it was not a "relevant proposal" under the regulations. Although Section 64(3ZA) of the Local Government Finance Act 1988 (as amended) allows properties in common occupation meeting the contiguity condition to be treated as one hereditament, this power existed from the material date and did not require the Rating (Property in Common Occupation) Act 2018 to come into force. Accordingly, the proposal should have been made before 31 March 2017 and was therefore invalid.
Summary generated from the decision text and checked against it. The appellant was Nursery Connections Ltd, represented.
Grounds argued
- Split or merge the assessment
- Cases cited
- Libra Textiles Ltd (t/a Boundary Mill Stores) & Centric Assets Ltd v Roberts and Alford (VOs); Gardiner & Theobald LLP v David Jackson (VO)
- Hearing
- 18 March 2021
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