Catherine Bower (Valuation Officer) v The Valuation Tribunal for England

Decision date: 19 October 2022

Neutral citation: [2022] UKUT 262 (LC)

Overall AI summary confidence: high

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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

This appeal arose from a Valuation Tribunal decision ratifying a merger of two contiguous but non‑interconnected hereditaments into a single 2010 list entry (effective 1 June 2015) and refusing a Valuation Officer request to reconstitute the site into three hereditaments. The Upper Tribunal held the 2018 Regulations’ limited extension of time must be narrowly construed and only permits proposals by ratepayers whose legal position was changed by the PICO Act; the VO’s proposed reconstitution was out of time and outside the scope of the ratepayer’s proposal, so the VTE was correct to ratify only the agreed merger. The appeal was dismissed and the VTE amendment (RV £56,500 effective 1 June 2015) stands.

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

The 2018 Regulations giving a limited extension to make proposals under regulation 4(1)(k) are to be construed narrowly: they allow only proposals made by those ratepayers whose legal position was altered by the PICO Act, and do not permit a late reconstitution into additional hereditaments that was otherwise out of time and not contemplated by the amending legislation.

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 decision observes that prior authority (the RWE decision) is distinguishable where the amending legislation’s timing is determinative, and that the phrase in reg 4(1)(k) permitting “one or more different hereditaments” does not expand the limited class of proposals permitted by the 2018 Regulations; these points were treated as explanatory rather than determinative.