Holyhead Port, Holyhead Harbour, Holyhead, LL65 1DQ & The Harbour, Goodwick, SA64 0BU
Dock Hereditament and Premises Decided 19 April 2024 680536358326/521NI17 Valuation Tribunal for Wales Avison Young
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 (Holyhead Port, Holyhead Harbour, Holyhead, LL65 1DQ). 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 |
|---|---|---|---|---|
| The Harbour, Goodwick, SA64 0BU | — | £1 | — | Allowed |
| Holyhead Port, Holyhead Harbour, Holyhead, LL65 1DQThis appeal | — | £1 | — | Allowed |
What was argued and what the tribunal found
Stena Line appealed invalidity notices served by the Valuation Officer on proposals to reduce the rateable value to £1 for two ferry port hereditaments, on the ground of material change of circumstances (MCC) arising from a new ferry service between Rosslare and Dunkirk starting on 2 January 2021 following Brexit. The VO contended the proposals were invalid because the new route was geographically too distant to fall within the meaning of "locality" under Schedule 6 paragraph 2(7) of the Local Government Finance Act 1988. The tribunal allowed the appeals, finding that the proposals met the statutory procedural requirements for validity by identifying the nature of the change and the date it occurred. The tribunal held that "locality" is a matter of context and fact for each case, and that matters relating to the geographical scope of "locality" should be addressed in the substantive merits of the case rather than at the invalidity stage, provided the proposal is procedurally compliant.
Summary generated from the decision text and checked against it. The appellant was Stena Line Ltd, represented.
Grounds argued
- Change of circumstances
- Change of circumstances
- new ferry route bypass
- Evidence
- Expert report
- Cases cited
- Alam v Stoyles; Tuplin v Focus (DIY) Ltd; Merlin Entertainments Group Ltd v Cox; Wigan v Cox; Morton v Synor Electronics; Shearson Lehman Bros Ltd v Humphreys; Stock v Frank Jones (Tipton) Limited; Frankland v IRC; Kendrick v Cox; K Shoes Ltd v Hardy; Shrewsbury Schools v Shrewsbury Borough Council; Gallagher v Church of Jesus Christ of Latter-Day Saints; Port of London Authority v Orsett Union Assessment Committee
- Hearing
- 26 February 2024
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