Liverpool Street Railway Station, Liverpool Street, EC2M 7PY

What was argued and what the tribunal found

Network Rail Infrastructure Limited appealed against the Valuation Officer's decision to enter two advertising rights within railway stations (Liverpool Street and Victoria) as separate hereditaments in the local rating list. Network Rail argued these rights formed part of the railway hereditament and should be assessed centrally. The tribunal found that Network Rail retained paramount control over the advertising space through extensive contractual powers to withdraw, disturb, obstruct or temporarily repurpose the advertising sites for operational and safety announcements. Applying the landlord/lodger principle from Halkyn and Cardtronics, the tribunal concluded the advertising rights had not been let out but rather remained part of the railway occupation, used for railway purposes, and should be deleted from the local list and reflected only in the Central List assessment.

Summary generated from the decision text and checked against it. The appellant was Network Rail Infrastructure Limited, represented.

Grounds argued

• Rental evidence
• Valuation method
• Validity of the proposal · decisive

Evidence

Expert report, Trading accounts

Cases cited

R v St Pancras Assessment Committee; Holywell Union Assessors v Halkyn; John Laing & Sons v Kingswood Assessment Committee; Westminster City Council v Southern Railway Company; Peak (VO) v Henlys; Imperial Tobacco Company v Pierson; O'Brien v Secker (VO); Cardtronics Europe Ltd v Sykes (VO); Esso Petroleum Company v Walker (VO); Woolway (VO) v Mazars LLP; Ludgate House Ltd v Ricketts (VO)

Hearing

11 May 2023

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