IRRV Newsletter 6th October 2025 to 12th October 2025

Case Law

RATING & VALUATION REPORTER

SEPTEMBER

Case Notes

Compensation for Electric Power Distribution Wayleave   Nelson v Southern Electricity Power Distribution (Upper Tribunal: Lands Chamber) (1 July 2025)

Requirements for Religious Exemption not Satisfied  R (on the Application of Local Faith Ltd.) v Registrar General for England and Wales) (Kings Bench Division: Administrative Court) (26 June 2025)

Commentary

Egg Packing Centre, Store and Warehouse Exempt Bunyan (Valuation Officer) v Fridays Ltd. (Court of Appeal) (22 May 2025)

Retail Premises in Ireland used “Exclusively for Charitable Purposes” NCBI Retail v Commissioner of Valuation (High Court in Ireland) (31 October 2024)

Local Government Finance

Rural Needs not Properly Considered in Setting Rate Support Grant R (on the Application of Mid-Ulster District Council) v Department for Communities (High Court in Northern Ireland, King’s Bench Division) (9 May 2025)

     

Note All communications relating to Rating and Valuation Reporter (including how you can subscribe to the publication) should be sent to the Editor, Rating and Valuation Reporter, 180 Fleet Street, London, EC4A 2HG or E-Mail at editor@rvr-online.co.uk.   The Institute does hold a library of local taxation case law dating back to when the Institute was established in 1882. All enquiries should be addressed to the Chief Executive at Gary.watson@irrv.org.uk. 

SUPPLEMENTARY CASES

Council Tax: Liability Order

The judgement in The King (on the application of John Morley) and Surrey Heath Borough Council (First Defendant) and Guildford Magistrates' Court (Second Defendant) (High Court of Justice - King’s Bench Division: Administrative Court) (3 July 2025) can be found at https://www.bailii.org/ew/cases/EWHC/Admin/2025/1678.html.

Council Tax: Reduction

The judgement in The King (on the application of LL (1) and AU (2) Claimants) and Trafford Metropolitan Borough Council (High Court of Justice - King’s Bench Division: Administrative Court) (19 September 2025) can be found at 

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