Hong Kong Case Law: Decisions & Judgments | LexChat

Topic

Assessment of government rent

Legal area

Court

10 Dec 2019

SOGO HONG KONG CO LTD v. COMMISSIONER OF RATING AND VALUATION

Citation

[2019] HKLdT 68
Court

Lands Tribunal
Case number

LDGA15/2017

The Tribunal held that Sign 5 and Sign K constitute separate tenements under section 9 of the Rating Ordinance because the external wall spaces were not occupied for any other purpose and the rights to use them for exhibiting advertisements were granted to persons other than the owner (second limb of s9(1)); Sign K objectively constituted an advertisement; therefore both signs are rateable and Sign 5 is also liable for government rent where rateable value is assigned; the appellant failed to discharge the burden to show otherwise.
10 Dec 2019

SOGO HONG KONG CO LTD v. COMMISSIONER OF RATING AND VALUATION

Citation

[2019] HKLdT 68
Court

Lands Tribunal
Case number

LDRA272/2017

The Tribunal held that Sign 5 and Sign K are separate tenements under section 9 of the Rating Ordinance because (1) the land (the external wall spaces) was not occupied for any other purpose than exhibiting advertisements and (2) the right to use those spaces to exhibit advertisements was granted to persons other than the owner (Prada and Bottega). The structures were objectively advertisements (Sign K displayed the brand and was large, external and intended to promote goods) and section 9(1) second limb applies; Government rent is payable for Sign 5. Appeals dismissed.