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Rating Decisions

Our regular update on Rating cases provides a short summary and full transcript of key rating decisions. These cases are chosen for their impact on rating law and practice.

Recent Developments – Edition #40

This is the latest update of the Rating Wing of the Town Library, an online resource providing a short summary and full transcript of key rating decisions.

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Case Name: Andrew Ricketts (VO) v Cyxtera Technology UK Limited [2021] UKUT 0265 (LC) (28 October 2021)

Summary:

Topic: Extent of hereditament – whether “white space” in a data centre is capable of beneficial occupation although not yet adapted for the use of specific customers.

Full Case: Click Here

Summary: This case concerned a data centre in Slough, constructed for the use of customers requiring the use of IT equipment for data processing and storage, which they would occupy under a licence.  “White space” refers to space in data halls not yet adapted to meet a customer’s specific requirements, whereupon it would become “customised white space”.  White space is ready for the accommodation of the racks and equipment of various customers, under the colocation retail model operated by Cyxtera.  There were two linked buildings, one which came into operation later and which reflected the increase in customer numbers over time.  The main issue before the Tribunal was the proper treatment of white space for rating purposes.  It decided that white space was ready for occupation for the intended purpose of the buildings, being under the overall control of Cyxtera, so the main issue in the appeal was decided in favour of the valuation officer.  He was, however, unsuccessful on the second issue, namely the date on which the second building formed part of the hereditament.  The VO sought to argue that the Tribunal should exercise its discretion to alter the list on 1 July 2013, although this point had not been pleaded (and was only being referred to at the hearing as being the VO’s preferred date, out of three possibilities), but the Tribunal was not persuaded.

CommentaryClick Here

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