IRRV Newsletter 8th September 2025 to 14th September 2025

Case Law

RATING & VALUATION REPORTER

July / August

Case Notes

Assessment of Fire Damaged Restaurant Confirmed  Hassan v Johnson (Valuation Officer) (Valuation Tribunal for England) (19 May 2025)

Electronic Communications Code - Permission for Expert Evidence Refused  Covent Garden IP Ltd. v Cornerstone Telecommunications Infrastructure Ltd. (Upper Tribunal: Lands Chamber) (30 April 2025)

Heating Installation not proved to be used as part of Trade Processes  Arcelormittal Distribution Solutions Ltd. v Formela-Osborne (Valuation Officer) (Valuation Tribunal for England) (4 February 2025)

Commentary

Rate Mitigation Scheme Held Lawful City of London Corporation v 48th Street Holding Ltd. and Principled Offsite Logistics Ltd. (Kings Bench Division) (15 May 2025)

Rate Recovery Proceedings – District Judge Recused Ladybill Ltd. v Sheffield Magistrates’ Court (Rotherham Metropolitan Borough Council, Interested Party) (Kings Bench Division: Administrative Court) (15 May 2025)

Land Valuation

Compensation - Factory and Land Producing Concrete Railway Sleepers Cemex UK Operations Ltd. v Secretary of State for Transport (Upper Tribunal: Lands Chamber) (2 May 2025)

No Compensation for Modification of Restrictive Covenant Gennard v Leicester City Council (Upper Tribunal: Lands Chamber) (9 April 2025)

September

Case Notes

Compensation for Electric Power Distribution Wayleave   Nelson v Southern Electricity Power Distribution (Upper Tribunal: Lands Chamber) (1 July 2025)

Requirements for Religious Exemption not Satisfied  R (on the Application of Local Faith Ltd.) v Registrar General for England and Wales) (Kings Bench Division: Administrative Court) (26 June 2025)

Commentary

Egg Packing Centre, Store and Warehouse Exempt Bunyan (Valuation Officer) v Fridays Ltd. (Court of Appeal) (22 May 2025)

Retail Premises in Ireland used “Exclusively for Charitable Purposes” NCBI Retail v Commissioner of Valuation (High Court in Ireland) (31 October 2024)

Local Government Finance

Rural Needs not Properly Considered in Setting Rate Support Grant R (on the Application of Mid-U

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