Hong Kong Case Law: Decisions & Judgments

Topic

Rateability of advertising signs

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

LDRA270/2017

Section 9(1) Rating Ordinance applies (second limb): where land is not occupied for any other purpose and the right to use it for exhibiting advertisements is granted to a person other than the owner, that right is deemed a separate tenement once a structure is erected or an advertisement exhibited under s9(2); on facts Sign 5 and Sign K met these criteria and are separate rateable tenements, and Sign 5 is liable for Government rent under the Rent Ordinance.
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

LDRA274/2017

The Tribunal held that both Sign 5 and Sign K are separate tenements under section 9 of the Rating Ordinance by operation of the second limb of s9(1) (the land where those rights are exercised was not occupied for other purposes and the rights were granted to persons other than the owner) and therefore are liable to rates; Sign K objectively amounts to an advertisement; Sign 5 being rateable also attracts Government rent under the Rent Ordinance where government rent was charged.
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.
10 Dec 2019

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

Citation

[2019] HKLdT 68
Court

Lands Tribunal
Case number

LDGA19/2017

The Tribunal held that Sign 5 and Sign K each constitute separate tenements under section 9 of the Rating Ordinance because the relevant external wall spaces were not occupied for any purpose other than exhibiting advertisements and the rights to use those spaces were granted to persons other than the owner; accordingly both signs are rateable and Sign 5 is liable for Government rent under the Rent Ordinance; the consolidated appeals were dismissed.

Hong Kong Case Law

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

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

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

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

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