Source: All England Reporter
Publisher Citation: [2012] All ER (D) 136 (Aug)
Neutral Citation: [2012] EWHC 2250 (Admin)
Court: Queen's Bench Division, Administrative Court
Judge:

Judge Jarman QC

Representation Richard Glover QC (instructed by DWF LLP) for MPL.
  Jenny Wigley (instructed by Nuneaton & Bedworth Borough Council) for the local authority.
Judgment Dates: 28 June 2012

Catchwords

Rates - Rateable occupation - Non-occupation of premises - Liability for rates - Unoccupied hereditament - Claimant leasing property - Lessee storing property for periods of time and not storing for other periods - Defendant local authority submitting claimant cannot take advantage of relief from business rates - Magistrates' court at first instance ruling in favour of local authority - Claimant appealing - Whether claimant could take advantage of relief from business rates - Rating (Empty Property) Act 2007, s 45 - Non-Domestic Rating (Unoccupied Property)(England) Regulations 2008, .

The Case

Rates Rateable occupation. The Administrative Court, on appeal by way of case stated against the defendant local authority's decision to impose unoccupied property rates on the claimant, MPL, held that the relevant property owned by MPL had been so occupied during specified periods to benefit from exemptions from those property rates.

Practice Areas

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