The statutory framework
8.The Local Government Finance Act 1988 (“the 1998 Act”) states, so far as relevant to this preliminary issue:“64(8)A hereditament is non-domestic if either—(a) it consists entirely of property which is not domestic, or(b) it is a composite hereditament.64(9)A hereditament is composite if part only of it consists of domestic property.”“66(1)… property is domestic if- (a) it is used wholly for the purposes of living accommodation,(b) it is a yard, garden, outhouse or other appurtenance belonging to or enjoyed with property falling within paragraph (a) above…”9.Statute requires that the appeal property be valued reflecting certain matters, including the state and condition, as they existed on the material day, which for the 2010 Non-Domestic Rating List is 1 April 2010. 10.The Non-Domestic (Alteration of Lists and Appeals (England) (Amendment) Regulations 2015 limit the effective date in respect of proposals received on or after 1 April 2015 to no earlier than 1 April 2015.
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- Introduction
- The statutory framework
- Rating history
- The facts
- The issue
- Submissions for the appellant
- the physical ‘layout’ of the listed building and the structure; their ownership, past and present; and their use or function, past and present
- Submissions for the respondent
- the nature and function of the buildings and other facilities themselves, their proximity to each other and the general layout of the site
- physical layout, ownership (past and present) and use or function (past and present)
- Disposal
- Right of appeal