What is the definition of a hereditament?
A property which may become or is liable to rates being a unit of such property which is/could be shown as separate item in the valuation list.
Where is the definition of hereditament found?
In the General Rate Act 1967, adopted by s64(1) LGFA 1988
Are you aware of case law regarding hereditament?
Cardtronics v Sykes Supreme Court decision. ATMS capable of being a separate hereditament but host stores retain paramount control so ATMS are not separately rateable. (Host store had not sufficiently parted with possession of ATM as they retained general control and purpose over the ATM site).
What Is rateable occupation?
A concept driven by case law that 4 ingredients must be present to satisfy the requirements for a property to be rateable.
What are the 4 ingredients of rateable occupation and can you explain each one.
The first being Actual occupation - The property must be physically occupied, not intended.
Beneficially occupied - the property must be of benefit to the occupier-
Benefit does not need to be monetary (e.g., public bodies using property for their statutory functions are still “beneficial occupiers”).
Exclusive occupation - occupier must have exclusive possession (doesn’t mean no one else can enter, it means no one else can use it in the same way for the same purpose)
Occupation must not be too transient - needs to be a degree of permanence. Occupation for a short period can be rateable if it’s not merely temporary convenience (e.g., builders huts)
What case law is relevant to rateable occupation?
John Laing & Son Ltd v Kingswood Area Assessment Committee (1949) the court of appeal influenced the four ingredients to ensure that an occupier would be in rateable occupation.
