Ebury (Valuation Officer) [2003] EWLands RA_1_2003 (04 July 2003)

Ebury (Valuation Officer) [2003] EWLands RA_1_2003 (04 July 2003)

The Lands Tribunal held that there is nothing in the legislation to suggest that a Valuation Officer's alteration takes precedence over a Valuation Tribunal's decision when both have the same effective date. The Tribunal's order requiring the list to be altered to the correct value is effective and may properly supersede the VO's earlier, incorrect alteration. The Tribunal acted within its powers under regulation 44(7) to require ancillary matters to be attended to, including clarifying which of two inconsistent entries should have effect.

Citation
[2003] EWLands RA_1_2003
Parties
Appellant Valuation Officer: Richard John Ebury; Ratepayer/respondent: Spicer McColl (trading as 'haart')
Jurisdiction
England and Wales
Judgment Date
04 July 2003
Procedural Posture
Appeal Against Decision of Valuation Tribunal / Decision on Appeal by Lands Tribunal
Outcome
Appeal dismissed
Legal Topics
Non Domestic Rating, Alteration of Rating List, Jurisdiction of Valuation Tribunal, Effective Date of List Alterations
Administrative Law Local Government Law Rating and Valuation Non Domestic Rating Alteration of Rating List Jurisdiction of Valuation Tribunal Effective Date of List Alterations

Case Brief

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Parties

Richard John Ebury

Appellant Valuation Officer

Spicer McColl (trading as 'haart')

Ratepayer/respondent

Procedural Posture

Appeal Against Decision of Valuation Tribunal / Decision on Appeal by Lands Tribunal

Legal Issues

  1. 1 Whether a Valuation Tribunal's alteration to a rating list entry supersedes a prior alteration by the Valuation Officer when both have the same effective date
  2. 2 Whether the Valuation Tribunal had power to order that its alteration should override the Valuation Officer's earlier alteration for the purposes of rate liability

Ratio Decidendi

The Lands Tribunal held that there is nothing in the legislation to suggest that a Valuation Officer's alteration takes precedence over a Valuation Tribunal's decision when both have the same effective date. The Tribunal's order requiring the list to be altered to the correct value is effective and may properly supersede the VO's earlier, incorrect alteration. The Tribunal acted within its powers under regulation 44(7) to require ancillary matters to be attended to, including clarifying which of two inconsistent entries should have effect.

Court Disposition

Appeal dismissed

Orders

  • The decision of the Valuation Tribunal is affirmed; the rating list is to be altered to show an assessment of £13,500 with effect from 1 April 2000, superseding the earlier alteration by the Valuation Officer.