Jorgensen (Listing Officer), R (on the application of) v Gomperts

Jorgensen (Listing Officer), R (on the application of) v Gomperts

The Tribunal erred in law by failing to apply the correct objective test for whether the second floor flat was a 'self-contained unit' under the Order, and by relying on intention, use, and the absence of a lockable door. The matter must be remitted to a differently constituted Tribunal to apply the correct legal test based on the physical characteristics of the property.

Parties
Claimant: Jorgensen (Listing Officer); Defendant: Gomperts
Jurisdiction
England and Wales
Judgment Date
03 July 2006
Procedural Posture
Judicial Review / Statutory Appeal / High Court Appeal From Valuation Tribunal
Outcome
Appeal allowed; matter remitted to a differently constituted Tribunal; no order for costs with liberty to apply.
Legal Topics
Council Tax, Valuation List, Self Contained Unit, Costs
Local Government Law Tax Law Council Tax Valuation List Self Contained Unit Costs

Case Brief

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Parties

Jorgensen (Listing Officer)

Claimant

Gomperts

Defendant

Procedural Posture

Judicial Review / Statutory Appeal / High Court Appeal From Valuation Tribunal

Legal Issues

  1. 1 Whether the Tribunal erred in law by failing to apply the correct legal test for 'self-contained unit' under the Council Tax (Chargeable Dwellings) Order 1992
  2. 2 Whether the absence of a lockable door precludes a finding of a self-contained unit
  3. 3 Whether intention or use is relevant to the definition of 'constructed or adapted for use as separate living accommodation'

Ratio Decidendi

The Tribunal erred in law by failing to apply the correct objective test for whether the second floor flat was a 'self-contained unit' under the Order, and by relying on intention, use, and the absence of a lockable door. The matter must be remitted to a differently constituted Tribunal to apply the correct legal test based on the physical characteristics of the property.

Court Disposition

Appeal allowed; matter remitted to a differently constituted Tribunal; no order for costs with liberty to apply.

Orders

  • The decision of the London North East Valuation Tribunal is quashed.
  • The matter is remitted to a differently constituted Tribunal for reconsideration in accordance with this judgment.