||All England Reporter
|| All ER (D) 491 (Jul)
|| EWHC 1873 (Admin)
||Queen's Bench Division (Administrative Court)
||James Goudie QC and Philip Coppel (instructed by Corby BC Legal Services) for the authority in the first set of proceedings.
||James Goudie QC and Philip Coppel (instructed by Slough BC Legal Services) for the authority in the second set of proceedings.
||Clive Sheldon (instructed by the Treasury Solicitor) for the Secretary of State.
||31 July 2007
Rates - Business rates - Incentive scheme for local authorities increasing business rates receipts - Scope of scheme - Scheme awarding grant by reference to growth in rates - Growth due to alteration of existing hereditaments left out of account - Whether departure from scheme as promulgated.
Rates Business rates. The scheme for rewarding local authorities for growth in business rates receipts, as promulgated by the relevant minister in July 2005, gave rise to a substantive legitimate expectation on the part of the authorities that their actual rateable growth recorded (gross of appeals and net of empty and part-empty property reliefs) would be rewarded. Accordingly, it had been a departure from that scheme to ignore growth in rateable values due to changes in hereditaments because that information was kept together with changes due to successful appeals against valuation. Although considerations that an amended scheme would be more complex and more costly to administer were not irrelevant, it was clear that no overriding interest sufficient to neutralise the need for fairness and transparency in awards under the scheme had been made out.
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