Ryecroft Foods Ltd, Smith Street, OL7 0DB
Warehouse and Premises Decided 24 May 2021 33941975 Rabbette Chartered Surveyors - Paul Rabbette
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 warehouse properties on the 2010 rating list with an effective date of 1 April 2010, arguing the Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018 permitted this. The tribunal found the proposal was invalid as it did not meet the criteria of a 'relevant proposal' under the regulations: the properties could have been merged prior to 2018 under the Mazars test of interconnection, and the proposal was therefore not made as a result of the statutory change. The appeal was struck out for lack of validity.
Summary generated from the decision text and checked against it. The appellant was Weetabix Ltd, represented.
Grounds argued
- Split or merge the assessment
- Effective date
- Evidence
- None from the ratepayer
- Cases cited
- Libra Textiles Ltd v Roberts and Alford; Woolway v Mazars; Gardiner & Theobald LLP v David Jackson
- Hearing
- 26 April 2021
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