5-7 Picton Arcade, Swansea, SA1 3BH.

What was argued and what the tribunal found

The appellant sought deletion of the property from the 2023 Non-Domestic Rating List on the grounds that the City and County of Swansea Council's proposals to acquire it rendered it incapable of beneficial occupation and lettable. The tribunal found that although such proposals existed and were known to prospective occupiers, the property remained physically intact and capable of beneficial occupation at the material date. The tribunal applied the statutory assumptions in Schedule 6 of the Local Government Finance Act 1988, treating the property as vacant and to let, and found that external circumstances relating to future acquisition did not demonstrate incapability of beneficial occupation or satisfy the criteria for deletion from the list.

Summary generated from the decision text and checked against it. The appellant was K Morgan, P&T Douglas Jones, represented.

Grounds argued

• Relief or exemption

Evidence

Rents, None from the ratepayer

Cases cited

Jackson (VO) v Canary Wharf Limited; Prodorite Ltd v Clark (VO); Telereal Trillium v Hewitt (VO)

Hearing

19 August 2026

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