![[2025] UKUT 00006 (LC)](https://backend.juristeca.com/files/emisores/logo_lnJS4Uj.png){kind=logo}
Statutory Basis in brief
Statutory Basis in brief
Section 64 of the Local Government Finance Act 188 provides:
“Hereditaments
(1) A hereditament is anything which, by virtue of the definition of hereditament in section 115(1) of the 1967 Act, would have been a hereditament for the purposes of that Act had this Act not been passed.
(2) In addition, a right is a hereditament if it is a right to use any land for the purpose of exhibiting advertisements and—
(a) the right is let out or reserved to any person other than the occupier of the land, or
(b) where the land is not occupied for any other purpose, the right is let out or reserved to any person other than the owner of the land.
…
(11) In subsection (2) above “land” includes a wall or other part of a building and a sign, hoarding, frame, post or other structure erected or to be erected on land.”
The Non-Domestic Rating (Miscellaneous Provisions)(No. 2) Regulations 1989 make further provision as to the valuation of advertising hereditaments, insofar as material as follows:
“Reg 4 – Advertising rights, etc.
(1) In relation to an advertising hereditament, in applying the provisions of sub-
paragraphs (1) to (7) of paragraph 2 of Schedule 6 to the Act it shall be assumed that the grant or reservation of the right of which the hereditament consists included the grant or reservation of a right to use any structure or sign for the time being available for use for the purpose of exhibiting advertisements by the occupier of that hereditament, notwithstanding the structure or sign was provided by that occupier or was provided after the making of the grant or reservation concerned.
…
(4) In this regulation -
“advertising hereditament” means a hereditament consisting of a right to which section 64(2) of the Act applies; and “advertising right” means a right which is
such a hereditament, and
“structure” includes a hoarding, frame, post or wall.”
The appeals concern entries in the 2017 rating list, and are therefore valued by reference to the Antecedent Valuation Date of 1 April 2015.