Cases - Ford v Burnley Magistrates' Court
Record details
- Name
- Ford v Burnley Magistrates' Court
- Date
- [1995]
- Citation
- RA 205
- Legislation
- Keywords
- Valuation - rateable occupation - non-domestic rates - hereditament - single hereditament - occupation by 3 businesses - whether occupation of whole site - whether occupier compelled to pay rate on part of the site
- Summary
-
In this case, a number of people occupied different parts of a hereditament. Because the land was noted in the list as a single hereditament, no one was liable for the rates. None of the occupiers could be held liable for the rates on the whole hereditament, because none had exclusive occupation of the whole. Nor could any one of the occupiers be compelled to pay the rate on the part that they occupied, as there was nothing in the rating list indicating the value of that part.