JC Decaux digital ad right at Tesco, Featherstall Road North, OL9 6BW
Advertising right and premises Decided 22 February 2024 CHG100948458 Montagu Evans - Richard Wackett
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
The appellant, an advertising operator, sought deletion of six advertising rights assessments at various Tesco stores, arguing the rights were not separately rateable as they lacked exclusive reservation and were subject to extensive host control. The tribunal dismissed all six appeals, finding that the advertising rights were let out or reserved to the appellant within the statutory definition and that the level of control exercised by Tesco was reasonable and did not negate the existence of a separate hereditament.
Summary generated from the decision text and checked against it. The appellant was JC Decaux UK Ltd, represented.
Grounds argued
- Split or merge the assessment
- 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; CHG100796377; CHG100706379
- Hearing
- 23 January 2024
Similar decisions
- JOSEPH PARR(ALCO) LTD, HIGGINSHAW LANE, ROYTON, ROYTON, OL2 6HW — Dismissed, 16 Feb 2026
- N W W A, MIDDLETON ROAD, Royton, Royton, OL2 5LS — Allowed, 18 Jun 2025
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