Pall Mall Investments (London) Ltd v Gloucester City Council
The law does not prohibit occupation of the properties merely because occupation would result in a breach of health and safety duties; only an express or necessarily implied legal prohibition suffices for exemption under Regulation 4(c). The appellant failed to show such a prohibition, so the exemption does not apply.
- Parties
- Claimant/appellant: Pall Mall Investments (London) Ltd; Defendant/respondent: Gloucester City Council
- Jurisdiction
- England and Wales
- Judgment Date
- 08 July 2014
- Procedural Posture
- Appeal by Way of Case Stated (administrative) / Judgment on Appeal From Magistrates Court
- Outcome
- Appeal dismissed
- Legal Topics
- Non Domestic Rates, Unoccupied Property Exemption, Statutory Interpretation, Health and Safety at Work, Liability Orders
Case Brief
Summary, issues, holding and outcome
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Parties
Pall Mall Investments (London) Ltd
Claimant/appellant
Gloucester City Council
Defendant/respondent
Procedural Posture
Appeal by Way of Case Stated (administrative) / Judgment on Appeal From Magistrates Court
Legal Issues
- 1 Whether the absence of a statutory provision or notice directly prohibiting occupation suffices for exemption under Regulation 4(c) of the Non-Domestic Rating (Unoccupied Property) (England) Regulations 2008
- 2 Whether the possibility of partial occupation for storage use precludes exemption under Regulation 4(c)
Ratio Decidendi
The law does not prohibit occupation of the properties merely because occupation would result in a breach of health and safety duties; only an express or necessarily implied legal prohibition suffices for exemption under Regulation 4(c). The appellant failed to show such a prohibition, so the exemption does not apply.
Court Disposition
Appeal dismissed
Full Case Text
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