Reeves (Listing Officer) v Northrop  EWHC 415 (Admin)
Council tax – duration of occupancy – sufficiently permanent – boats – relevant considerations
When considering whether a boat had been moored sufficiently permanently for the purposes of council tax, duration of occupation is an important but not the sole factor.
6 March 2012
Wyn Williams J
On appeal from Valuation Tribunal for England
(1) Reeves (R), a Listing Officer, appealed against a decision of a valuation tribunal that Mr Northrop’s (N) boat should be deleted from the Council Tax Valuation List. N had moored his boat on a riverside, although the boat had once moved along the riverside where it was now secured. R listed the boat for the purposes of council tax. N successfully appealed. The tribunal held that there was no “rateable hereditament” and neither the boat nor the mooring should be entered on the list. However, the boat had been in the same position for at least two years. The issue was whether possession had been too transient. R argued that duration of occupancy was the only relevant factor in determining the permanence of occupation.
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