Tribunals · North Hertfordshire District Council · 2017 rating list

J C DECAUX ADVERTISING BOARD AT TESCO STORES LTD, HIGH STREET, SG7 6AZ

Advertising right and premises Decided 22 February 2024 CHG100948177 Montagu Evans - Richard Wackett

OutcomeDismissedThe appeal failed and the rateable value was left unchanged.

Original RV£7,500

Ratepayer sought£0

VO conceded first—

Tribunal decided£7,500

Figures are as stated in the decision; a dash means the document does not state that figure. This decision covers 6 properties; the figures shown are for the first listed.

What was argued and what the tribunal found

JC Decaux sought deletion of six advertising right hereditaments at Tesco stores, arguing the rights were not separately rateable from the host store. The tribunal found that under sections 64(2) and 65(8) of the Local Government Finance Act 1988, the advertising rights were let out to the appellant and therefore constituted separate hereditaments. Although Tesco retained some reasonable control (excluding competitor advertising and sharing 16% capacity), this did not negate the existence of a reserved right. The appeals were dismissed and the assessments at £7,500 RV were upheld.

Summary generated from the decision text and checked against it. The appellant was JC Decaux UK Ltd, represented.

Grounds argued

Validity of the proposal

Evidence: None from the ratepayer
Cases cited: Holywell Union Assessors v Halkyn; John Laing & Sons v Kingswood Assessment Committee; Westminster City Council v Southern Railway Company; Cardtronics Europe Ltd v Sykes; Esso Petroleum Company v Walker; Woolway v Mazars LLP; Ludgate House Ltd v Ricketts
Hearing: 23 January 2024

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The tribunal’s decision in full

Download the PDF · Find it on valuationtribunal.gov.uk