Halliday (VO) v Priory Hospital Group of Nottingham Clinic [2001] EWLands RA_43_1998 (26 October 2001)

Halliday (VO) v Priory Hospital Group of Nottingham Clinic [2001] EWLands RA_43_1998 (26 October 2001)

The procedures applied in phase 2 at the Nottingham Clinic do not constitute 'training' within the meaning of Schedule 5 para 16(1)(a) of the Local Government Finance Act 1988; they are treatment for illness. No part of the clinic is exempt from rates under this provision.

Citation
[2001] EWLands RA_43_1998
Parties
Appellant (valuation Officer): Keith Halliday; Respondent (ratepayer): Priory Hospital Group of Nottingham Clinic
Jurisdiction
England and Wales
Judgment Date
26 October 2001
Procedural Posture
Appeal Against a Decision of the Nottinghamshire Valuation Tribunal / Final Judgment With Addendum on Costs
Outcome
Appeals allowed; no part of the clinic exempt from rates.
Legal Topics
Exemption From Rating, Definition of Training Under Local Government Finance Act 1988, Clinic for Alcohol and Drug Addiction, Interpretation of Schedule 5 Para 16(1)(a)
Rating Law Local Government Finance Health Law Exemption From Rating Definition of Training Under Local Government Finance Act 1988 Clinic for Alcohol and Drug Addiction Interpretation of Schedule 5 Para 16(1)(a)

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Parties

Keith Halliday

Appellant (valuation Officer)

Priory Hospital Group of Nottingham Clinic

Respondent (ratepayer)

Procedural Posture

Appeal Against a Decision of the Nottinghamshire Valuation Tribunal / Final Judgment With Addendum on Costs

Legal Issues

  1. 1 Whether phase 2 procedures at the Nottingham Clinic constitute 'training' within the meaning of Schedule 5 para 16(1)(a) of the Local Government Finance Act 1988
  2. 2 Whether any part of the clinic is exempt from rating

Ratio Decidendi

The procedures applied in phase 2 at the Nottingham Clinic do not constitute 'training' within the meaning of Schedule 5 para 16(1)(a) of the Local Government Finance Act 1988; they are treatment for illness. No part of the clinic is exempt from rates under this provision.

Court Disposition

Appeals allowed; no part of the clinic exempt from rates.

Orders

  • Entry in the 1990 rating list amended to £18,500 RV with effect from 23 October 1993.
  • Entry in the 1995 rating list amended to £19,000 RV.