Leda Properties Ltd v David Kelvin Howells (Valuation Officer)
Decision date: 27 March 2009
Neutral citation: Neutral citation not available
Overall AI summary confidence: high
Short overview
This short overview is intended to summarise the case, issues and outcome so far as they are supported by the judgment.
AI confidence in this short overview: high
Leda Properties appealed a proposal seeking deletion of a hereditament described as a purpose-built computer centre, arguing it was incapable of beneficial use on the material day (29 Sept 2000) or alternatively should be assessed as a store. The Tribunal held the proposal form sought deletion only (not a change of description or reduced RV), applied the statutory assumptions including antecedent valuation date for demand (1 Apr 1998) and disregarded non-rateable plant. The appellant failed to prove the hereditament was incapable of use as a computer centre, and the appeal was dismissed.
Ratio decidendi
This summary is intended to identify the ratio decidendi, meaning the legal reasons for deciding and the binding part of the decision.
AI confidence in this ratio decidendi summary: high
A proposal to alter the rating list must identify the specific alteration sought; a form indicating deletion only cannot reasonably be treated as also seeking a change of description or reduced rateable value. For valuation, market demand is to be judged at the antecedent valuation date (here 1 April 1998) except in limited circumstances, and plant and machinery excluded by the Regulations are to be disregarded in the rating hypothesis.
Obiter dicta
This summary is intended to identify obiter dicta, meaning observations made by the way that were not necessary to deciding the case and are not binding.
AI confidence in this obiter dicta summary: medium
The Tribunal noted (obiter) that where a hereditament is unusable for any purpose the VO might delete without inserting a new entry, but where it is usable for another purpose the VO could delete and insert a new entry, which could then be the subject of a fresh proposal or appeal.