Rates

The Supreme Court, in allowing an appeal by the appellant valuation officer, held that premises demised to the respondent firm on the second and sixth storeys of a property were to be entered in the ratings list as separate hereditaments for the purpose of non-domestic rating. The court set out the principles which were to be applied when different storeys under common occupation in the same block were to be entered in the rating list for the purpose of non-domestic rating and questioned the application of Gilbert v S Hickinbottom & Sons Ltd [1956] 2 All ER 101 in such cases.