Tribunals · Cheshire East Council · 2017 rating list

ADVERTISING RIGHT AT TESCO, KILNCROFT LANE, HANDFORTH, HANDFORTH, SK9 3PB

Advertising right and premises Decided 22 February 2024 CHG100949040 Montagu Evans - Richard Wackett

OutcomeDismissedThe appeal failed and the rateable value was left unchanged.
Original RV£7,500
Ratepayer sought£0
VO conceded first—
Tribunal decided£7,500

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 contended that advertising rights at Tesco car parks should be deleted as they were not separately rateable, citing the landlord/lodger principle from Cardtronics and arguing that Tesco's control negated any right let out. The tribunal found that sections 64(2) and 65(8) of the 1988 Act apply to advertising rights as hereditaments regardless of normal occupation principles, and that while Tesco retained reasonable controls as the landowner, these did not negate the right let to the appellant. The agreements clearly evidenced a letting of advertising rights, and an allowance had already been applied to reflect partial allocation to Dunhumby, so the appeals were dismissed.

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 · decisive
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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