|| All ER (D) 325 (May)
|| EWHC 1413 (Admin)
||Queen's Bench Division, Divisional Court
Mr Justice Wilkie
||Guy Roots QC (instructed by Sunderland City Council) for the authority.
||Timothy Mould QC and Guy Williams (instructed by Shakespeares Legal LLP) for the respondent.
||24 May 2013
Rates - Rateable occupation - Building occupied in parts - Respondent company owning warehouse premises - Respondent letting premises to third party CMML for 43 days - Appellant local authority issuing invoice for non-domestic rates following end of CMML's tenany - Respondent refusing to pay - Authority issuing proceedings for liability order - Judge dismissing claim as CMML in rateable occupation of premises - Authority appealing by way of case stated - Whether judge erring - Non-Domestic Rating (unoccupied Property) Regulations 2008, .
Rates Rateable occupation. The appellant local authority brought a claim seeking a liability order against the respondent company in respect of non-domestic rates of warehouse premises owned by the respondent. The judge found that the respondent was entitled to an exemption from non-domestic rates for a period of six months following the end of a tenancy by a third party, CMML. The authority appealed by way of case stated. The Administrative Court held that the judge had not erred in finding that CMML's tenancy of the premises had amounted to actual occupation and surmounted the de minimis hurdle.
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