Car Parking Spaces 58-67, Waterside House, Falmouth Road, Falmouth Road, TR10 8BE
Offices and car park Decided 24 November 2020 CHG100065811
Figures are as stated in the decision, and are values in the 2017 list; a dash means the document does not state that figure. This judgement decided 2 properties together; the figures above are for this appeal's property (Car Parking Spaces 58-67, Waterside House, Falmouth Road, Penryn, Cornwall TR10 8BE). Every property is listed below.
The 2 properties in this decision
One judgement covered all of these appeals. Each property’s figures as the judgement states them (2017 list); this appeal’s property is highlighted.
| Property | Original RV | Sought | Tribunal decided | Outcome |
|---|---|---|---|---|
| NCI Technologies, Waterside House, Falmouth Road, Penryn, Cornwall TR10 8BE | £17,500 | — | £17,500 | Dismissed |
| Car Parking Spaces 58-67, Waterside House, Falmouth Road, Penryn, Cornwall TR10 8BEThis appeal | £4,000 | — | £4,000 | Dismissed |
What was argued and what the tribunal found
The appellant sought to merge two separate rating list entries for offices and car parking spaces at Waterside House on the grounds they were geographically proximate and functionally related. The tribunal applied the test from Woolway v Mazars [2015] UKSC 53, which requires geographical contiguity as the primary test. The tribunal found that the parking spaces (58-67) were separated from the offices by other parking spaces and an access road, thus failing the geographical test for a single hereditament. The Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018 provides statutory merger where properties are contiguous, but this was not satisfied. The appeal was dismissed as the appellant had not provided sufficient evidence that the entries should be merged.
Summary generated from the decision text and checked against it. The appellant was NCI Technologies, unrepresented.
Grounds argued
- Split or merge the assessment
- Evidence
- Photographs
- Cases cited
- Woolway (VO) v Mazars [2015] UKSC 53
- Hearing
- 30 October 2020
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