R (on the application of Emeraldshaw Limited) (Appellant) v Sheffield Magistrates’ Court (Respondent)

Permission to Appeal application lodged

Case summary
Permission to Appeal
Previous proceedings

Case summary

Case ID

UKSC/2026/0040

Parties

Appellant(s)

Emeraldshaw Limited

Respondent(s)

Sheffield Magistrates' Court

Issue

Whether a property owner can be liable for non-domestic rates (“NDR”) even though it has entered into a tenancy agreement with a solvent tenant that is thereby entitled to possession of the property.

Facts

Emeraldshaw Ltd (the Appellant) owned two hereditaments at Minit House, 1 Orgreave Way, Sheffield. On 7 June 2021 it entered into a tenancy agreement over those hereditaments with Space to Help (Yorkship) (“StH”). The Appellant subsequently applied for planning permission in respect of the property, and redevelopment works began around 14 September 2021. Sheffield City Council (“SCC”, or “the Interested Party”) applied for liability orders against the Appellant in respect of any NDR that was due for the hereditaments. The liability order sought was for the period from 8 June 2021 to 31 March 2022. The District Judge (“DJ”) in Sheffield Magistrates’ Court concluded that the Appellant was liable for the NDR and made the liability orders sought. On 8 April 2024, filed a judicial review claim against the DJ’s decision. On 2 August 2024, HHJ Kelly refused permission for judicial review. At the renewal hearing of 22 October 2024, HHJ Klein found that judicial review was appropriate but that it was not arguable that the DJ had misapplied Hurstwood Properties (A) Ltd v Rossendale Borough Council [2021] UKSC 16 (“Hurstwood”). Permission for judicial review was refused. On 9 December 2025, the Court of Appeal dismissed the appeal and upheld the refusal to grant permission to apply for judicial review. The Appellant now seeks leave to appeal to the Supreme Court.