JC Decaux digital ad right at Tesco, Featherstall Road North, OL9 6BW
Advertising right and premises Decided 22 February 2024 CHG100948458 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 digital ad right at Tesco, Featherstall Road North, Oldham OL9 6BW). 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 6AZ | £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 6BWThis appeal | £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
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
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