Case details

Iceland Foods Ltd (Appellant) v Berry (Valuation Officer) (Respondent)

Case ID: UKSC 2016/0226

Case summary

Issue(s)

The proper construction of the exception from non-domestic rating valuations of plant and machinery used or intended to be used in connection with services as part of ‘trade processes’ in the Valuation for Rating (Plant and Machinery) (England) Regulations 2000 (‘the 2000 Regulations’)

Facts

The appellant is a specialist refrigerated goods retailer. It uses integral refrigerated cabinets in its retail warehouses. These expel heat, which is removed by an air handling system. The appellant applied to reduce the rateable value of its store in Penketh Drive, Liverpool on the ground that the air handling system was non-rateable under the 2000 Regulations.

Judgment appealed

2016 EWCA Civ 1150

Parties

Appellant(s)

Iceland Foods Ltd

Respondent(s)

Jane A Berry (Valuation Officer)

Appeal

Justices

Lord Kerr, Lord Reed, Lord Carnwath, Lord Hughes, Lady Black

Hearing start date

25 Jan 2018

Hearing finish date

25 Jan 2018