Hong Kong Case Law: Decisions & Judgments

Topic

Agricultural land exemption

Legal area

Court

29 Sept 2023

LAW KAM SHEUNG DENNIS v. COMMISSIONER OF RATING AND VALUATION

Citation

[2023] HKLdT 60
Court

Lands Tribunal
Case number

LDRA14/2023

The Tribunal held that the Appellant failed to prove the statutory requirements of s36(1)(b): the Tenement was not used in connection with the adjacent agricultural land as an ancillary building forming part of the agricultural unit, and the Tenement was not shown to be the dwelling of a person using it mainly for carrying on or directing agricultural operations thereon; accordingly the Tenement is not exempt from rates under s36(1)(b).
29 Sept 2023

LAW KAM SHEUNG DENNIS v. COMMISSIONER OF RATING AND VALUATION

Citation

[2023] HKLdT 60
Court

Lands Tribunal
Case number

LDRA16/2023

The Tribunal held that the Appellant failed to prove the Tenement was occupied in connection with the Two Adjacent Lots because the dwelling did not function as an accessory to the agricultural land (the use of the Tenement was independent and the agricultural use was ancillary to the dwelling); additionally the Appellant was not using the Tenement as his principal dwelling at the relevant dates. Consequently the Tenement did not satisfy both limbs of s36(1)(b) and was not exempt from rates; the Respondent's decision to assess was upheld.
29 Mar 1999

AGRILA LTD. AND OTHERS v. COMMISSIONER OF RATING AND VALUATION

Citation

AGRILA LTD. AND OTHERS v. COMMISSIONER OF RATING AND VALUATION
Court

Lands Tribunal
Case number

LDGA7/1998

The Tribunal held that rateable value for government rent must be ascertained in the quantum sense applying the same valuation principles as under the Rating Ordinance, but disregarding the requirement of rateable occupation (so development sites are assessable for rent even if not liable to rates); the contractor's test is not the sole permissible method; the developer's present intention to redevelop is irrelevant to the hypothetical year-to-year tenancy valuation; s2 of the Rent Regulations is validly read to permit ascertainment for rent purposes without changing valuation principles; how…
29 Mar 1999

AGRILA LTD. AND OTHERS v. COMMISSIONER OF RATING AND VALUATION

Citation

AGRILA LTD. AND OTHERS v. COMMISSIONER OF RATING AND VALUATION
Court

Lands Tribunal
Case number

LDGA55/1998

Section 2 of the Rent Regulations must be interpreted to permit the Commissioner to ascertain a rateable value for government rent irrespective of rateable occupation but without displacing established valuation principles (quantum) under the Rating Ordinance; the contractor's test is not the sole permissible method; the developers' present intention to develop is irrelevant to valuation for annual rent (hypothetical year-to-year tenancy assumptions apply); sections 4 and 5 of the Rent Regulations are ultra vires and void to the extent they adopt the 'last ascertained rateable value' as the b…
29 Mar 1999

AGRILA LTD. AND OTHERS v. COMMISSIONER OF RATING AND VALUATION

Citation

AGRILA LTD. AND OTHERS v. COMMISSIONER OF RATING AND VALUATION
Court

Lands Tribunal
Case number

LDGA56/1998

Tribunal held that rateable value for government rent must be ascertained in its quantum sense applying the principles of the Rating Ordinance but disregarding the question of rateable occupation (i.e. sites may be assessed for rent even if not rateable for rates); the contractor's test is a permissible valuation method but not the sole test; the developers' present intention to develop is irrelevant to valuation; s.2 of the Rent Regulations is not ultra vires and does not alter established valuation principles in quantum, but ss.4 and 5 of the Rent Regulations are ultra vires and void to the…
29 Mar 1999

AGRILA LTD. AND OTHERS v. COMMISSIONER OF RATING AND VALUATION

Citation

AGRILA LTD. AND OTHERS v. COMMISSIONER OF RATING AND VALUATION
Court

Lands Tribunal
Case number

LDGA57/1998

The Tribunal held that rateable value for government rent is to be ascertained in the quantum sense applying the principles of the Rating Ordinance (including common law valuation principles) but disregarding the requirement of rateable occupation; the contractor's test is a permissible method but not the exclusive basis; the developer's present intention to develop is irrelevant to the hypothetical year‑to‑year tenancy valuation; sections 2, 6, 8 and 34 of the Rent Ordinance and section 2 of the Rent Regulations are valid as authorising ascertainment of rateable value in the quantum sense, b…
29 Mar 1999

AGRILA LTD. AND OTHERS v. COMMISSIONER OF RATING AND VALUATION

Citation

AGRILA LTD. AND OTHERS v. COMMISSIONER OF RATING AND VALUATION
Court

Lands Tribunal
Case number

LDGA24/1998

The Tribunal held that (1) the Commissioner is empowered to ascertain rateable value for government rent in the quantum sense even where there is no rateable occupation, but the ascertainment must apply the same valuation principles as under the Rating Ordinance (ss.7 and 7A) except that ratability is to be disregarded; the contractor's test is admissible but not the sole permissible method; the developer's present intention to develop is irrelevant to the hypothetical year-to-year tenancy valuation; (2) s.2 of the Government Rent (Assessment and Collection) Regulations is valid to the extent…
29 Mar 1999

AGRILA LTD. AND OTHERS v. COMMISSIONER OF RATING AND VALUATION

Citation

AGRILA LTD. AND OTHERS v. COMMISSIONER OF RATING AND VALUATION
Court

Lands Tribunal
Case number

LDGA25/1998

The Tribunal held that for government rent purposes the Commissioner may ascertain rateable value in its quantum sense applying the principles of the Rating Ordinance but disregarding the question of rateable occupation; the contractor's test is a permissible but not exclusive method; the developer's present intention to develop is irrelevant to the hypothetical year‑to‑year tenancy; s.2 of the Rent Regulations is valid when read to permit quantum valuation irrespective of ratability; however s.4 and s.5 are ultra vires and void to the extent that they adopt the 'last ascertained rateable val…