Tribunals · Huntingdonshire District Council · 2017 rating list

1 Slater Court, Harrier Way, PE7 3SE

Warehouse and premises Decided 15 August 2023 CHG100777112 Richard Dumare

OutcomeDismissedThe appeal failed and the rateable value was left unchanged.
Original RV£16,250
Ratepayer sought—
VO conceded first—
Tribunal decided£16,250from 1 Apr 2017

Figures are as stated in the decision; a dash means the document does not state that figure.

What was argued and what the tribunal found

The appellant sought a split assessment of the property into office space (£4,500) and warehouse space (£8,000), claiming two independently registered businesses occupied separate units with their own entrances and facilities. The tribunal examined the four ingredients of rateable occupation established in John Laing and found that QNP Toys Ltd lacked exclusive occupation of the ground floor, as the head lease granted Quality & Price Ltd paramount occupation of the whole premises with no subletting rights. Following the principles in Cardtronics and Libra Textiles, the tribunal determined that the arrangement constituted a lodging-style relationship rather than two separate hereditaments, and the property should remain as a single assessment at £16,250.

Summary generated from the decision text and checked against it. The appellant was Quality & Price Ltd, represented.

Grounds argued

  • Split or merge the assessment
Evidence
Settled assessments, Earlier tribunal decisions
Cases cited
John Laing and Son Ltd v Kingswood Assessment Committee and others (1949); Cardtronics UK Ltd and Others v Sykes 2020 UKSC 21; Holywell Union v Halkyn District Mines (1895) AC 117; Libra Textiles (Boundary Mills) v Roberts (VO) 2020 UKUT 0237; Woolway (VO) v Mazars (2015); Westminster Council v Southern Railway Co [1936] AC 511
Hearing
19 July 2023

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