Martin & Ors v Hewitt (Valuation Officer) [2003] EWLands RA_6_2001 (31 July 2003)

Martin & Ors v Hewitt (Valuation Officer) [2003] EWLands RA_6_2001 (31 July 2003)

Boathouses in question are not within the curtilage of the dwellings and are not appurtenances or outhouses as required by section 66(1)(b) of the Local Government Finance Act 1988; nor are they private storage premises for articles of domestic use under section 66(1)(d). Therefore, they are not domestic property...

Source-derived case information.

Citation
[2003] EWLands RA_6_2001
Parties
Appellants: Mr & Mrs R Martin and Others; Respondent: K Hewitt (Valuation Officer)
Jurisdiction
England and Wales
Judgment Date
31 July 2003
Procedural Posture
Appeal Against Decision of Cumbria Valuation Tribunal / Final Decision by Lands Tribunal
Outcome
Appeals dismissed (boathouses remain rateable); one appeal (boathouse adjacent to dwelling) allowed and entry deleted.
Legal Topics
Rateable Property, Domestic Premises, Definition of Appurtenance, Domestic Use Under Local Government Finance Act 1988
Rating and Valuation Property Law Rateable Property Domestic Premises Definition of Appurtenance Domestic Use Under Local Government Finance Act 1988

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Parties

Mr & Mrs R Martin and Others

Appellants

K Hewitt (Valuation Officer)

Respondent

Procedural Posture

Appeal Against Decision of Cumbria Valuation Tribunal / Final Decision by Lands Tribunal

Legal Issues

  1. 1 Whether boathouses are 'domestic property' under section 66 of the Local Government Finance Act 1988 and thus not rateable
  2. 2 Whether boathouses are 'outhouses' or 'appurtenances' to dwellings under section 66(1)(b)
  3. 3 Whether boathouses are 'private storage premises used wholly or mainly for the storage of articles of domestic use' under section 66(1)(d)

Ratio Decidendi

Boathouses in question are not within the curtilage of the dwellings and are not appurtenances or outhouses as required by section 66(1)(b) of the Local Government Finance Act 1988; nor are they private storage premises for articles of domestic use under section 66(1)(d). Therefore, they are not domestic property and remain rateable.

Court Disposition

Appeals dismissed (boathouses remain rateable); one appeal (boathouse adjacent to dwelling) allowed and entry deleted.

Orders

  • Appeals relating to three boathouses dismissed; entries in rating list remain.
  • Appeal relating to boathouse adjacent to dwelling allowed; entry in list to be deleted.