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Identification of Hereditament and Rateable Value of Castle Head

Identify a hereditament with a 2017 Rateable Value of over £55,000 not within the Corporation of the City of London boundary. Describe when a 'property' may form one hereditament for rating purposes and when it may comprise of more than one hereditament. Find a reported Valuation Tribunal Appeal case in the same area and report on the decision. Provide an opinion on the correctness of the proposed 2017 Rateable Value for the chosen hereditament.

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Added on  2022-11-24

About This Document

This document discusses the identification of hereditament and the rateable value of Castle Head as per the Rating List of 2017. It explains the factors that determine the rateable value and the potential for reduction. The document also explores a case involving Pheasant Inn and the decision made by the Valuation Tribunal.

Identification of Hereditament and Rateable Value of Castle Head

Identify a hereditament with a 2017 Rateable Value of over £55,000 not within the Corporation of the City of London boundary. Describe when a 'property' may form one hereditament for rating purposes and when it may comprise of more than one hereditament. Find a reported Valuation Tribunal Appeal case in the same area and report on the decision. Provide an opinion on the correctness of the proposed 2017 Rateable Value for the chosen hereditament.

   Added on 2022-11-24

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Business law
Identification of Hereditament and Rateable Value of Castle Head_1
2
Table of Contents
Answer to the question 1a..........................................................................................................3
Answer to the question 1b..........................................................................................................5
Answer to the question 1c..........................................................................................................7
References..................................................................................................................................8
Identification of Hereditament and Rateable Value of Castle Head_2
3
Answer to the question 1a
As per the 2017 Rateable Value of over fifty five thousand pounds, the hereditament
identified is the building known as Castle Head, a seaside building located in the area of
Grange-over-Sands in Cumbria in England. The Rating (Property in Common Occupation)
and Council Tax (Empty Dwellings) Act of 2018 plays an important role in the identification
of properties as hereditament in the desired manner thereby defining whether a building
contains one or more than one hereditaments accordingly (Greenhalgh, Muldoon-Smith and
Angus, 2016). It is a detached freehold house currently valued at six hundred ninety six
thousand pounds whose address is Castle Head Farm, Lindale, Grange-Over-Sands LA11
6LL. As a result, it can be classified and categorized as a hereditament in the desired manner
in terms of the aspect of property taxation under the Rating (Property in Common
Occupation) and Council Tax (Empty Dwellings) Act of 2018. If two or more hereditaments
are occupied by one person, it would be treated as a single hereditament in England as
implied by the Rating (Property in Common Occupation) and Council Tax (Empty
Dwellings) Act of 2018 along with the Local Government Finance Act of 1988 accordingly
provided that the purpose regarding the usage of the hereditament is the same. As a result,
since the Castle Head building located at Grange-over-Sands in Cumbria in England contains
a Field Studies Centre and a Life Science Centre, it would contain two hereditaments since
the Field Studies Centre was established in the mid-1970s and the Life Science Centre was
established in the year 2009 thereby implying the different lists and the different objectives of
the Centres (Whiffen et al., 2016). If the Field Studies Centre and the Life Science Centre are
contiguous to each other, it would be treated as one hereditament as far as Sub-section 3ZC
of Section 64 of the Local Government Finance Act of 1988 is concerned provided that the
requirements of Sub-section 3ZC of Section 64 of the Local Government Finance Act of
1988 are fulfilled. As far as the current usage of Castle Head is concerned, it is a non-
domestic hereditament in accordance with Sub-section 8 of Section 64 of the Local
Government Finance Act of 1988. The key thing with regard to Castle Head being treated as
a single hereditament would be the ownership by the same person as far as Sub-section 3ZB
of Section 64 of the Local Government Finance Act of 1988 is concerned. If the Field Studies
Centre and the Life Science Centre are in collaboration with each other as far as partnership
or tie up is concerned, then also it would be treated as one hereditament as far as Sub-section
3ZA of Section 64 of the Local Government Finance Act of 1988 is concerned (Woltjer,
Identification of Hereditament and Rateable Value of Castle Head_3

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