J C DECAUX ADVERTISING BOARD AT TESCO STORES LTD, HIGH STREET, SG7 6AZ
Advertising right and premises Decided 22 February 2024 CHG100948177 Montagu Evans
Figures are as stated in the decision, and are values in the 2017 list; a dash means the document does not state that figure. This judgement decided 6 properties together; the figures above are for this appeal's property (JC Decaux Advertising Board at Tesco Stores Ltd, High Street, Baldock SG7 6AZ). Every property is listed below.
The 6 properties in this decision
One judgement covered all of these appeals. Each property’s figures as the judgement states them (2017 list); this appeal’s property is highlighted.
| Property | Original RV | Sought | Tribunal decided | Outcome |
|---|---|---|---|---|
| JC Decaux Advertising Board at Tesco Stores Ltd, High Street, Baldock SG7 6AZThis appeal | £7,500 | — | — | Dismissed |
| Digital Advertising Right at Tesco (Site No. 230651.00021), Greenwell Road, Newton Aycliffe DL5 4DJ | £7,500 | — | — | Dismissed |
| JC Decaux digital ad right at Tesco, Featherstall Road North, Oldham OL9 6BW | £7,500 | — | — | Dismissed |
| Digital Ad Right at Tesco, Tavistock Road, Launceston PL15 9HG | £7,500 | — | — | Dismissed |
| Advertising Right at Tesco, Kilncroft Lane, Wilmslow SK9 3PB | £7,500 | — | — | Dismissed |
| Ad Right 2445 Outside Tesco Stores, Croydon Road, Beckenham BR3 4AA | £7,500 | — | — | Dismissed |
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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