AD RIGHT 2445 OUTSIDE TESCO STORES, CROYDON ROAD,, BR3 4AA
Advertising right and premises Decided 22 February 2024 CHG100949094 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
JC Decaux sought deletion of six advertising rights from the rating list, contending they were not separately rateable. The tribunal found that the advertising rights were let out or reserved to JC Decaux under section 64(2) of the 1988 Act, and that while Tesco exercised some reasonable control, this did not negate the existence of the right. The appeals were dismissed as the advertising sites constituted separate hereditaments that should remain on the rating list.
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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