Hong Kong Case Law: Decisions & Judgments | LexChat

Hong Kong Case Law

Hypothetical rent

  • 11 Jun 1985

    LAI KIT LAU MUTUAL AID COMMITTEE v. COMMISSIONER OF RATING & VALUATION

    Citation
    LAI KIT LAU MUTUAL AID COMMITTEE v. COMMISSIONER OF RATING & VALUATION
    Court
    Court of Appeal
    Case number
    CACV160/1984

    The Court held that rateable value must be assessed by reference to the tenement's existing physical condition and relevant factors affecting occupation at the relevant date (s.7(2) and s.7A(2)), taking into account all realistic alternative uses; terms of Crown head leases and superior leases where the Crown was immediate lessor are to be ignored for rating purposes, though statutory restrictions on use must be considered; the Lands Tribunal erred by considering Crown head lease restrictions, landlord benefit, occupants' ability to pay and intermittent use, and therefore the appeals by the C…

  • 11 Jun 1985

    TSUEN WING LAU MUTUAL AID COMMITTEE v. COMMISSIONER OF RATING & VALUATION

    Citation
    TSUEN WING LAU MUTUAL AID COMMITTEE v. COMMISSIONER OF RATING & VALUATION
    Court
    Court of Appeal
    Case number
    CACV161/1984

    The Court held that rateable value (hypothetical annual rent) must be assessed by reference to the tenement's physical condition and relevant factors affecting occupation at the material date under ss.7(2) and 7A(2); actual leases where the Crown is immediate lessor and terms of superior Crown head leases must be ignored for rating purposes; statutory restrictions are relevant but private covenants inter partes are generally not; landlord benefit, occupier's ability to pay and intermittent actual use are not ordinarily relevant. The Lands Tribunal's decisions were set aside and the matters re…