The Barn at Manor House Farm, Newsham, Thirsk, Thirsk, Y07 4DJ

What was argued and what the tribunal found

The appellant argued that two barns at Manor House Farm should be separately assessed rather than treated as one hereditament. The tribunal found that the smaller barn was occupied by a different company (the appellant's son's business) and satisfied the four ingredients of rateable occupation: actual occupation, beneficial occupation, exclusive occupation, and occupation that was not too transient. The tribunal allowed the appeal because each barn constituted a separate rateable occupation, with distinct businesses, separate contact details, websites and paperwork, demonstrating that the appellant did not have paramount control over the smaller barn.

Summary generated from the decision text and checked against it. The appellant was an individual ratepayer, represented.

Grounds argued

• Split or merge the assessment · decisive

Evidence

Expert report

Cases cited

R(Curzon Berkeley Ltd) v S P Bliss (Valuation Officer); Atos IT Services Ltd v Fylde Borough Council; City of Westminster v Southern Railway; John Laing & Son Ltd v Kingswood Area Assessment Committee; Glenwright (Valuation Officer) v St Nicholas Parochial Church Council; Cardtronics Uk Ltd and Others v Sykes and others

Hearing

8 August 2023