2Nd Flr Alpha House, Rowlandsway, Manchester, Manchester, M22 5RG
Offices and Premises Decided 16 February 2021 33861521 Fifield Glyn
Figures are as stated in the decision; a dash means the document does not state that figure. This decision covers 12 properties; the figures shown are for the first listed.
What was argued and what the tribunal found
The appellant sought to merge 12 separate assessments in a multi-storey office building into a single hereditament, relying on amendments to Section 64 of the Local Government Finance Act 1988 introduced by the Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018. The tribunal found the proposal invalid because the properties did not meet the criteria under subsection 3ZB, specifically: the properties had not all ceased to be occupied on the same day (ground floor was occupied as at 1 April 2010), and even if unoccupied, they were not previously a single hereditament under subsection 3ZA. The tribunal dismissed the appeal, finding the regulations were clear and unambiguous in their requirements.
Summary generated from the decision text and checked against it. The appellant was Stormhill Properties Ltd, represented.
Grounds argued
- Split or merge the assessment
- Validity of the proposal
- Evidence
- Rents
- Cases cited
- Mazars; Libra Textiles Ltd T/A Boundary Mills Stores and Centric Assets Ltd v Ritchie Roberts and David Alford
- Hearing
- 20 January 2021
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