Tribunals · Portsmouth City Council · 2017 rating list

Parking Space, 7 Union Place, PO1 1QZ

Car parking space and premises Decided 1 October 2024 CHG101112729 Wilks Head & Eve LLP - James Lewin

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

Figures are as stated in the decision; a dash means the document does not state that figure. This decision covers 2 properties; the figures shown are for the first listed.

What was argued and what the tribunal found

Portsmouth City Council sought deletion of two parking space assessments from the rating list, arguing they were domestic property forming part of the curtilage of residential flats. The tribunal rejected this argument, finding that the parking spaces were not appurtenances to the residential properties because they could be licensed to anyone (including non-residents living outside a 15-minute walk) with no automatic right to residents of the flats, and the council had deliberately separated the parking from the flats. The spaces were correctly treated as non-domestic hereditaments.

Summary generated from the decision text and checked against it. The appellant was Portsmouth City Council, represented.

Grounds argued

  • Relief or exemption
Evidence
Expert report
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

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