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Tribunals · Cornwall Council · 2017 rating list

DIGITAL AD RIGHT AT TESCO, TAVISTOCK ROAD, PL15 9HG

Advertising right and premises Decided 22 February 2024 CHG100948610 Montagu Evans

OutcomeDismissedThe appeal failed and the rateable value was left unchanged.
Original RV · 2017 list£7,500
Ratepayer sought—
VO conceded first—
Tribunal decided—from 1 Apr 2017

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 (Digital Ad Right at Tesco, Tavistock Road, Launceston PL15 9HG). 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.

The properties covered by this tribunal decision, with the figures it states for each
PropertyOriginal RVSoughtTribunal decidedOutcome
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 6BW£7,500——Dismissed
Digital Ad Right at Tesco, Tavistock Road, Launceston PL15 9HGThis appeal£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 sought deletion of six advertising rights at Tesco stores, arguing they should not be separately rated as there was no exclusive reservation and control by Tesco was such that no separate right existed. The tribunal found that the contractual agreements between Tesco and the appellant clearly evidenced that the advertising rights were let out to the appellant. While Tesco exercised reasonable control over competitor restrictions and had a 16% allocation for its subsidiary, this did not negate the right to reservation. The tribunal concluded that the advertising rights were hereditaments subject to separate rating under section 64(2) of the Local Government Finance Act 1988.

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

Grounds argued

  • Validity of the proposal · decisive
Evidence
Expert report
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

Decision © Crown copyright, published by the Valuation Tribunal Service under the Open Government Licence v3.0 and reproduced unaltered. This site does not index the names of private individuals that appear in decisions. Information, not advice.