Moore (valuation officer) –v- Great Bear Distribution Ltd & Avison Young Ltd –v- Jackson (valuation officer)
Wednesday 23rd – Thursday 24th June 2021
The valuation officer (VO) appeals, with permission from the Upper Tribunal (Lands Chamber), its decision dated 31 July 2020.
The UT dismissed the VO’s appeal from the decision of the Valuation Tribunal for England (VTE) decision dated 7 November 2019 ordering the deletion from the 2010 rating list of the entry for a warehouse in Nottingham with effect from 23 June 2014.
The VO also applied for this appeal to be heard together with the ratepayer’s appeal in Avison Young Ltd v William Jackson (VO).
The appeal raises an issue concerning the VTE’s power under reg 38 (7) of the VTE (Council Tax and Rating Appeals) (Procedures) Regulations 2009 to order a temporary deletion of a hereditament from the rating list. The UT noted this was already the subject of the Avison Young appeal and that in Avison Young the UT exercised its discretionary power but declined to do so in Moore.
Avison Young Ltd:
The ratepayer appeals, with permission to appeal from the Upper Tribunal (Lands Chamber) Martin Rodger QC sitting, its decision dated 25 February 2020.
Issue: whether a power contained in reg 28 (7) of the Valuation Tribunal for England (Council Tax and Rating Appeals) (Procedures) Regulations 2009 can be applied to a hereditament which has been incapable of beneficial occupation as a result of a scheme of reconstruction, where the scheme has resulted in alterations to the physical state of the hereditament in question.
The UT found Reg 38 (7) was engaged in the present case.