315 - 317 Lord Street, Wayfarers Arcade, PR8 1NH

What was argued and what the tribunal found

The appellant sought a split of the assessment into two hereditaments on the basis that two separate companies occupied the premises from 1 January 2019 – one occupying the ground floor and part of the second floor, and the other occupying the first floor and the remainder of the second floor. The tribunal found that whilst two companies were in occupation, the legal test for a hereditament requires exclusive occupation among other ingredients. The tribunal held that the appellant, as head lessee, retained paramount occupation of the entire premises because there was only one entrance, minimal structural divisions, and the head lessee maintained full control over the internal arrangements; accordingly, only one hereditament existed for rating purposes and the appeal was dismissed.

Summary generated from the decision text and checked against it. The appellant was The Company of Master Barbers Ltd, represented.

Grounds argued

• Split or merge the assessment

Evidence

None from the ratepayer

Cases cited

Cardtronics UK Ltd and others v Sykes and others; John Laing & Son Ltd v Assessment Committee for Kingswood Assessment Area; Holywell Union v Halkyn District Mines Drainage Co

Hearing

13 January 2021