Case No. UKUT-24-(LC)

45.In formal terms, the appeal is concerned with the correct rateable value to be entered into the 2010 rating list for the hereditament constituted by the Power Station. In terms of what we have to decide however, the issue in the appeal relates to the mode or category of occupation of the Power Station, for rating purposes, on the Material Day.46.In his skeleton argument, Mr Wilcox formulated what he described as the single issue before us in this appeal in the following terms:“This appeal raises a single issue: what is the mode or category of occupation of a property which, while formerly used as a power station, is at the material day not used for and physically incapable of generating electricity, as a result of long-term mothballing works?” 47.The Appellant’s case is that, on the Material Day, there had been a material change of circumstances; namely that the mode or category of occupation (