Charles Waters v Wayne Cox (Valuation Officer)
[2024] UKUT 232 (LC)
Nelson Plant Hire Ltd v Dawn Bunyan
24 November 2022
[2022] UKUT 309 (LC)
Upper Tribunal
A company appealed a high property tax bill, arguing their property should be split into smaller parts for lower taxes. The court said no to the split, but found the tax too high and lowered it based on a lease agreement, making the tax bill more reasonable.
Key Facts
- •Appeal by Nelson Plant Hire Ltd against a Valuation Tribunal for England (VTE) decision upholding a rateable value increase for their waste transfer station from £9,300 to £28,750.
- •The appellant argued the site should be split into multiple hereditaments due to multiple occupiers.
- •The Valuation Officer (VO) used a contractor's basis valuation, while the appellant relied on a lease agreement.
- •The 'check, challenge, appeal' regime was in place, and the appellant's challenge focused primarily on the rateable value, not the split.
- •The site comprises various structures used for importing and processing construction waste by four associated companies.
- •The lease agreement, while existing, was not considered completely reliable evidence due to various factors like timing and included expenses.
Legal Principles
The jurisdiction of the VTE and the Upper Tribunal is limited to the grounds stated in the ratepayer's proposal.
Non-Domestic Rating (Alterations of Lists and Appeals) (England) Regulations 2009, as amended in 2017
Proposals to alter rating lists should be interpreted without excessive legal strictness, considering the context and available information.
R v Winchester Area Assessment Committee (ex parte Wright) [1948] 2 KB 455, Galgate Cricket Club v Doyle (VO) [2001] RA 21, Hughes (VO) v York Museums and Gallery Trust [2017] UKUT 200 (LC)
The meaning of a proposal is determined by ordinary principles of document construction, considering the information available to the VO.
R v Northamptonshire Local Valuation Court [1990] RA 93
When rental evidence exists, it should be considered carefully in relation to the preferred valuation method (Contractor's Basis).
Lotus & Delta Limited v Culverwell (VO) and Leicester City Council [1976] RA 141
Outcomes
The appeal to split the hereditament was dismissed.
The ratepayer's challenge focused on the rateable value, not the split, as per the 'challenge' form. The information provided during the 'check' stage was not considered sufficient to broaden the scope of the challenge.
The rateable value was reduced from £28,750 to £22,500.
The Tribunal found the VO's contractor's basis valuation to be unreliable due to a lack of robust evidence and appropriate adjustments. The lease rent, while imperfect, provided a more suitable starting point for the valuation after adjustments.