The Mayor and Commonality and Citizens of the City of London v 48th Street Holding Limited & Anor

The Mayor and Commonality and Citizens of the City of London v 48th Street Holding Limited & Anor

The rate mitigation scheme operated by Principled Offsite Logistics Limited for 48th Street Holding Limited is effective to generate repeating exemption periods from empty rates. The occupation of the premises for six weeks by placing boxes satisfies the legal requirements for rateable occupation under regulation 5 of the 2008 Regulations, and neither the Ramsay principle nor Hurstwood defeat the scheme. The four Laing Ingredients are satisfied, and the statutory purpose, as evidenced by legislative amendments and consultation, does not preclude such schemes.

Parties
Claimant: The Mayor and Commonality and Citizens of the City of London; First Defendant: 48th Street Holding Limited; Second Defendant: Principled Offsite Logistics Limited
Jurisdiction
England and Wales
Judgment Date
15 May 2025
Procedural Posture
Debt Claim and Declaratory Relief / Final Judgment After Trial on Agreed Facts
Outcome
Claim dismissed
Legal Topics
Non Domestic Rates, Rate Mitigation Schemes, Statutory Interpretation, Rateable Occupation, Regulatory Exemptions
Local Government Law Tax Law Property Law Non Domestic Rates Rate Mitigation Schemes Statutory Interpretation Rateable Occupation Regulatory Exemptions

Case Brief

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Parties

The Mayor and Commonality and Citizens of the City of London

Claimant

48th Street Holding Limited

First Defendant

Principled Offsite Logistics Limited

Second Defendant

Procedural Posture

Debt Claim and Declaratory Relief / Final Judgment After Trial on Agreed Facts

Legal Issues

  1. 1 Whether the rate mitigation scheme operated by Principled Offsite Logistics Limited for 48th Street Holding Limited is effective to generate repeating three-month periods of exemption from empty rates under the Non-Domestic Rating (Unoccupied Property) (England) Regulations 2008.
  2. 2 Whether the placing of boxes in the premises for six weeks constitutes 'occupation' within the meaning of regulation 5 of the 2008 Regulations, thus triggering a fresh exemption period.
  3. 3 Whether the Ramsay principle and the Supreme Court decision in Hurstwood Properties Ltd v. Rossendale Borough Council render the scheme ineffective.

Ratio Decidendi

The rate mitigation scheme operated by Principled Offsite Logistics Limited for 48th Street Holding Limited is effective to generate repeating exemption periods from empty rates. The occupation of the premises for six weeks by placing boxes satisfies the legal requirements for rateable occupation under regulation 5 of the 2008 Regulations, and neither the Ramsay principle nor Hurstwood defeat the scheme. The four Laing Ingredients are satisfied, and the statutory purpose, as evidenced by legislative amendments and consultation, does not preclude such schemes.

Court Disposition

Claim dismissed

Orders

  • The claim for £111,475.30 plus interest is dismissed.
  • The claim for declaratory relief is dismissed.