DIGITAL AD RIGHT AT TESCO, TAVISTOCK ROAD, PL15 9HG
Advertising right and premises Decided 22 February 2024 CHG100948610 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 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
Similar decisions
- Newquay Garden Centre, Garden Way, Quintrell Downs, Quintrell Downs, TR8 4LG — Allowed in part, 23 May 2025
- Tuckers Garage, B3257 Between Lime Tree Way And Tremollett Road, PL15 7LY — Dismissed, 24 May 2023
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