CASE LAW

Rating & Valuation Reporter

The latest Case Law reported in the March 2023 edition of Rating and Valuation Reporter is set out below:-

Case Notes

Council Tax – Care Home closed and in Serious Disrepair

Diamond Care (UK)2 Ltd. and Another v North Norfolk District Council (Valuation Tribunal for England) (14 October 2022)

Council Tax - Long-term Empty Dwelling Premium correctly calculated

Shree Swaminarayan Mandir Bhuj UK v Harrow London Borough Council (Valuation Tribunal for England) (1 August 2022)

Council Tax – Exemption from Empty Property Premium

EJS and NJH v Richmondshire District Council (Valuation Tribunal for England) (11 November 2022)

Golf Course valued having regard to potential for Hotel Development – Sole Comparable Adjusted by 65%

Kerzner International Mauritius Holdings Ltd. v Assessment Review Committee (Mauritius) and Another (Privy Council) (12 July 2021)

Commentary

Nominal Value after Vandalism and Theft

Lothian Assessor v Lloyds Banking Group PLC and Others (Lands Valuation Appeal Court) (29 November 2022) 

Stables – Whether Domestic Property

The Propane Company Ltd. v Bunyan (Valuation Officer) (Upper Tribunal: Lands Chamber) (304 November 2022) 

Valuation of Racing Stables

Simon Earle Racing Ltd. v Virk (Valuation Officer) (Upper Tribunal: Lands Chamber) (24 November 2022) 

Land Valuation

Compensation – Diminution in Value for “Purely Intangible Reasons”

Charlton and Charlton v Northumbrian Water Ltd. (Upper Tribunal: Lands Chamber) (25 November 2022) 

Local Taxation Case

House in Poor Condition could be made capable of Occupation

Lunney v Commissioner of Valuation for Northern Ireland (Northern Ireland Valuation Tribunal) (29 June 2022) 

All communications relating to Rating and Valuation Reporter (including how you can subscribe to the publication) should be sent to the Editor, Rating and Valuation Reporter, 180 Fleet Street, London, EC4A 2HG or E-Mail at editor@rvr-online.co.uk. 

The Institute does hold a library of local taxation case law dating back to when the Institute was established in 1882. All enquiries should be addressed to the Deputy Chief Executive at Gary.watson@irrv.org.uk.