Parking Space, 10 Wimpole Court, PO1 1QT
Car parking space and premises Decided 1 October 2024 CHG101110664 Wilks Head & Eve
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 2 properties together; the figures above are for this appeal's property (Parking Space, 10 Wimpole Court, Portsmouth PO1 1QT). Every property is listed below.
The 2 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 |
|---|---|---|---|---|
| Parking Space, 7 Union Place, Portsmouth PO1 1QZ | £500 | — | £500 | Dismissed |
| Parking Space, 10 Wimpole Court, Portsmouth PO1 1QTThis appeal | £500 | — | £500 | Dismissed |
What was argued and what the tribunal found
Portsmouth City Council sought deletion of two car parking spaces from the 2017 rating list on the grounds that they were domestic property forming part of the curtilage of residential flats. The tribunal found that the parking spaces were not appurtenances to the residential flats because they could be licensed to any individual, including non-local residents, with no automatic right for flat residents to obtain a space. Consequently, the tribunal determined the spaces were correctly classified as non-domestic hereditaments and the appeals were dismissed.
Summary generated from the decision text and checked against it. The appellant was the billing authority, represented.
Grounds argued
- Relief or exemption
- Evidence
- None from the ratepayer
- Cases cited
- Laing v Kingswood Assessment Committee; Garton v Hunter; Lotus and Delta Limited v Culverwell; Reeves v Tobias; Coxhead v Brentwood UDC; Porter VO v Gray Son & Cook and Cambridge Corporation; Woolway v Mazars; Cardtronics and Others v Sykes and Others; LB Southwark v Ludgate House Ltd
- Hearing
- 13 September 2024
Similar decisions
- Parking Space, 7 Union Place, PO1 1QZ — Dismissed, 1 Oct 2024
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