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You are here: BAILII >> Databases >> England and Wales High Court (Administrative Court) Decisions >> Wilson v Josephine Coll (Listing Officer) [2011] EWHC 2824 (Admin) (13 October 2011) URL: http://www.bailii.org/ew/cases/EWHC/Admin/2011/2824.html Cite as: [2011] EWHC 2824 (Admin), [2012] PTSR 1313 |
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QUEEN'S BENCH DIVISION
THE ADMINISTRATIVE COURT
Strand London WC2A 2LL |
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B e f o r e :
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WILSON | Appellant | |
v | ||
JOSEPHINE COLL (LISTING OFFICER) | Respondent |
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Miss G Ward and (for judgment only) Miss J Lean (instructed by the Solicitor's Office HMRC) appeared on behalf of the Defendant
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HTML VERSION OF JUDGMENT
Crown Copyright ©
MR JUSTICE SINGH:
Introduction
Material Facts
Legal Framework
"the question is whether the building as a building is so far completed as to be capable of occupation or ready for occupation for the purposes for which it is intended - as a house, shop, office, factory or, in this case, a telephone exchange."
Later at page 635H to 636A Browne LJ returned to this theme and said as follows:
"I think the test is: as a matter of fact and degree, is, or will the building, as a building, be ready for occupation, or capable of occupation, for the purpose for which it is intended?"
Tribunal decision in this case
"36. The issue before the Panel is whether the appeal property should be deleted from the Valuation List, as contended by the appellant, or should remain in the List, as contended by the Listing Officer.
37. The decision revolves around a point of law. The basis of valuation clearly states that it should be assumed that a property is in a reasonable state of repair when valuing a property for Council Tax banding. Unlike the basis of valuation for rating commercial properties, there is no qualification in the legislation to exclude repairs considered to be uneconomic.
38. Having considered both submissions, the Panel cannot find any relevance in the Housing Act 2004 to the present situation.
39. Because the assumption of reasonable repair in the legislation is so absolute, the Panel would only consider that a dwelling could be removed from the Valuation List if it had ceased to be a hereditament.
40. In respect of whether the appeal property is still a hereditament, the Panel are satisfied that it is and was a hereditament. The Panel comes to this decision because the property was occupied at the inception of the valuation list on 1st April 1993 and stayed occupied until 2007. During that period there was no dispute that it was a hereditament. Since it was last occupied there have been no changes to the appeal property or the legislation, which would affect its status as a hereditament. From the evidence it is clear that the Courts and previous Valuation Tribunals have not taken the line that a property ceases to be a hereditament when it is in disrepair; this is a view supported by the decision in R v East Sussex Valuation Tribunal, ex parte Silverstone HC and the evidence in the Valuation Tribunal decisions submitted by the Listing Officer and this Panel cannot disagree with that view.
41. In respect of the key issue, the Panel decides that a dwelling cannot be deleted from the valuation list simply because of disrepair, regardless of the extent of that disrepair. Neither can the banding of a dwelling be reduced because of disrepair.
42. Having examined all the evidence placed before it, both verbally and in writing, the Panel decides that the appeal property must remain in the valuation list at band B."
Accordingly the appeal before the tribunal was dismissed.
The party's essential submissions
"(1) a dwelling which satisfies the requirement set out in paragraph (2) unless it has been such a dwelling for a continuous period of twelve months or more ending immediately before the day in question;
(2) The requirement referred to in paragraph {1) that the dwelling is vacant and -
(a) requires or is undergoing major repair work to render it habitable,
...
(3) for the purposes of paragraph (2) above 'major repair work' includes structural repair work;]"
Burke v Broomhead [2009] EWHC 1855 (Admin), which is a decision of HHJ Kirkham sitting as a Deputy Judge of this court.
"The Tribunal considered the evidence and concluded that the property should be entered in the Council's Valuation List."
As she put it, "That... is the short answer to this appeal."
"If a dwelling is in such poor repair that it is incapable of beneficial occupation and being [put into] repair at reasonable cost, then the entry must be deleted from the list since it no longer is capable of being a hereditament within the meaning of the section subparagraph (2) of the 1992 Act."
That is a quotation from a book entitled "Valuation: Special Properties and Purposes", edited by Phil Askham published in 2003. What is important, it seems to me, is to place that quotation in its proper context. The passage in which it appears bears the heading, "Valuation assumptions" at page 127. That section refers to the assumptions in regulation 6(2), which I have already quoted from, and in particular paragraph (e), "that the dwelling was in a state of reasonable repair".
Analysis
"...a dwelling cannot be deleted from the valuation list simply because of disrepair, regardless of the extent of that disrepair."
"The rateable value of a non-domestic hereditament [none of which consists of domestic property and none of which is exempt from local non domestic rating] shall be taken to be an amount equal to the rent at which it is estimated the hereditament might reasonably be expected to [be led] from year to year..."
It sets out three assumptions which have been made for that purpose. The relevant one is in subparagraph (b):
"the second assumption is that immediately before the tenancy begins the hereditament is in a state of reasonable repair, but excluding from this assumption any repairs which a reasonable landlord would consider uneconomic;"
"Having regard to the character of the property and a reasonable amount of repair works being undertaken could the premises be occupied as a dwelling?"
Remedy
"an appeal shall lie to the High Court on a question of law arising out of a decision or order which is given or made by the VTE on an appeal under section 16 of the 1992 Act. The present case is such an appeal."
Paragraph 4 of regulation 43 provides that:
"The High Court may confirm, vary, set aside, revoke or remit the decision or order, and may make any order the VTE could have made."
Conclusion