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, and are values in the 2010 list; a dash means the document does not state that figure. This judgement decided 12 properties together and does not tie its figures clearly to this appeal, so the figures above are for the first property it lists. Every property is listed below.
The 12 properties in this decision
One judgement covered all of these appeals. Each property’s figures as the judgement states them (2010 list); this appeal’s property is highlighted.
| Property | Original RV | Sought | Tribunal decided | Outcome |
|---|---|---|---|---|
| 2Nd Flr Alpha HouseThis appeal | £39,500 | — | — | Dismissed |
| 3Rd Flr Alpha House | £39,500 | — | — | Dismissed |
| Abercorn Ltd Pt 7th Flr Alpha House | £17,750 | — | — | Dismissed |
| Factory Estates Ltd (O) Pt 6th Flr Alpha House | £16,500 | — | — | Dismissed |
| Montedison Uk Ltd Pt 5th Flr Alpha House | £24,750 | — | — | Dismissed |
| Ness Ltd Pt 5th Flr Alpha House | £8,900 | — | — | Dismissed |
| Pansofic Systems Pt 6th Flr Alpha House | £13,250 | — | — | Dismissed |
| Pt 5th Flr Alpha House Properties Ltd | £5,600 | — | — | Dismissed |
| Pt 6th Flr Alpha House | £4,700 | — | — | Dismissed |
| Stormhill Properties Ltd (O) Pt Gnd Flr Alpha House | £13,250 | — | — | Dismissed |
| Trend Communications Pt 6th Flr Alpha House | £3,650 | — | — | Dismissed |
| Wire & Wire Rope Employers Assoc Pt Properties Ltd 4th Flr Alpha House | £9,200 | — | — | Dismissed |
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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