Valuation Tribunal for England: Important changes from 1 October 2009

1 October 2009 • Presidential discretion to accept brought a very an appeal made out of time is important extended from applying to change in how council tax appeals to appeals council tax, against penalties and non- drainage rate domestic completion notices. Issue 15 and non- • Legal notice of a hearing date October 2009 domestic rate has been reduced to 14 days, appeals are handled in the future. with the ability for the VTE to The Valuation Tribunal for England give shorter notice with the (VTE) replaced the 56 separate parties’ consent, or in urgent or valuation tribunals that were spread exceptional cases. However, throughout England. our standard notice of hearing will remain 4-6 weeks. As a result of this change, the • Withdrawal of an appeal must overarching name of ‘Valuation be in writing to the Valuation Tribunal’ will now be used for many Tribunal. of our public-facing activities to • A ‘panel’ will normally comprise provide a single focus on the judicial three members; however it may and administrative functions be any number if the President provided by the VTE and the so directs, provided that at least Valuation Tribunal Service (VTS). one of them is a senior The President of the VTE is member, (that is drawn from the Professor Graham Zellick CBE, its panel of Chairmen). The judicial head. The VTS remains a parties’ consent is not required. non-departmental public body governed by a Board and For more information, please contact administered by its Chief Executive. the office that you most regularly use, or the Head Office, 2nd Floor Black New regulations have been laid very Lion House, 45 Whitechapel Road, recently, which cover procedures London E1 1DU. and the appeals process. There are Tel: 020 7426 3900 some important changes as a Email:[email protected] consequence, such as: The new regulations are contained in: • The previous appeals VTE (Council Tax and Rating regulations for council tax Appeals) (Procedure) Regulations valuation and non-domestic 2009 SI 2009 No 2269; Council Tax rating are revoked. (Alteration of Lists and Appeals) • Parties may apply to the VTE (England) Regulations 2009 VALUATIO TRIBUNAL N SE RVI CE for directions in writing before SI 2009 No 2270; Non-Domestic the day of the hearing, or Rating (Alteration of Lists and orally at the hearing. The VTE Appeals) (England) Regulations 2009 may also issue its own SI 20092268; Valuation Tribunals directions. If an appellant (Consequential Modifications and appoints a representative, Saving and Transitional Provisions) they must let the VTE know in (England) Regulations 2009 SI 2009

VALUATION TRIBUNAL SERVICE writing before the hearing No 2271; VTE (Membership and date. Transitional Provisions) Regulations 2009 SI 2009 No 2267. Inside this issue: High Court decision– job related accommodation 2 Special points of interest:

VT decision—S/m residence of a student 3 • HC decision-Student-meaning of ’to attend or otherwise’—Page 3 Valuation In Practice VT decision-CT V– temporary allowances 4 • VT decision—Port Appeal—Page 7 VT decision– Rating of WCs 5 Guest article– Geoff Parsons 8 Superior Court decisions

High Court (HC) decisions words indicated a provision that where it was necessary for the students were normally proper performance of the duties R (on the application of Fayad) v required to attend at some of their employment that the London SE (VT) and Lewisham identified place and if employee should reside in that LBC [2008]-PhD Student not attendance meant to give their dwelling. exempt and definition provided of attention to, it would be ‘to attend or otherwise’ surprising in the extreme if The HC agreed with the VT that there were then a separate there must be a link between the The appellant was a PhD student. discrete condition as to the duties of the employment and the The Asylum and Immigration activities to be carried during place where the person had to Tribunal had held that he was a that period of attendance. live, and not just be a matter of student for immigration purposes. personal choice. On the facts of However, in August 2005, the Consequently, as the appellant the case the HC also concluded London SE VT determined that he was not required to attend at a that the appellant didn’t actually was not a student for council tax particular place when writing up reside in the dwelling, since purposes. The appellant had his thesis, the appeal was residency connoted a situation of applied for judicial review in March dismissed. some permanency, as opposed to 2007, the delay being because he where someone may stay had been out of the country. Lever v Southwark London BC occasionally twice a month or [2009] EWHC (Admin) 536- twice a year. The HC held that: entitlement to job related second home discount. R (on the application of Kinsley) • Although the case should v Barnet Magistrates have been appealed Court and Barnett within four weeks of the London BC [2009] VT decision, there was EWHC (Admin) 464- VT jurisdiction to allow the making its own High Court to consider conclusions the matter. • The Asylum and A decision of the London Immigration Tribunal’s NW VT was quashed by decision had little the HC because the VT relevance, because that had extended its own tribunal was addressing enquiries. different questions against different statutory In the case presented by backgrounds. the BA, the appellant was • The appellant was not a considered to be liable to student for council tax pay council tax, as the purposes because he resident owner, under was not undertaking a fulltime regulation 6(2) (a) of the Local course of education, as defined In this case the HC agreed with Government Finance Act 1992. in Schedule 1 para (4) of the the decision reached by the Whilst the appellant contended 1992 Order, since in that London SE VT that the appellant that he did not live there and definition ‘attend’ meant to was not entitled to receive the others occupied the appeal ‘physically attend’. 50% second home discount that property, the VT reached the • The words ‘to attend’ were was appropriate for someone who conclusion that there was no one followed in the parenthesis by had to reside in a ‘job related’ resident and the appellant should the words ‘whether at the property. be liable under s 6 (2) (f), as the premises of the establishment owner. or otherwise’. Whilst the billing The subject property in this case authority (BA) raised the was a London flat that was owned The HC quashed the VT’s possibility that the words ‘or by an investment company of decision, given that the way it had otherwise’ might mean ‘to give which the appellant and his extended its own enquires did not their attention to’ rather than daughter were directors. Para 1 allow the appellant the opportunity ‘attend’, Neil Garham QC (a) of The CT (Prescribed Classes to address the issue on which the concluded that this would be of Dwellings) (England) VT’s decision was based. incorrect. He stated that the Regulations 2003 referred to a only natural reading of these dwelling provided to an employee (Continued on page 3)

ISSUE 15 Page 2 Lands Tribunal decisions been funded on the basis:

Re: The Appeal of • The terrorist events of Kendrick (VO) RA/59/2007- 11/9 were a past Airport lounges at Heathrow happening.

The Lands Tribunal (LT) held • Statute required all that the 10% allowance the properties to be valued London NW VT had given to at an antecedent the rateable values placed valuation date and the on the airport lounges at loss of footfall in airport Heathrow to reflect the lounges would have effects of 11/9/01 on the been affected by the values of these wider recession in the hereditaments should be global economy and the removed. The LT decided trading difficulties of that there was no material some of the airline change of circumstances on which operators at that time. a successful proposal could have Interesting VT decisions North Yorkshire VT- Sole or bank near to their family home, property, she had stayed, her life, main residence of a student which would be where they would boyfriend, friends and pets return to, in order to visit family remaining in Melton. On 1 May 2008 Mr B, the owner, and friends at holiday times and his wife and two daughters weekends. Mr B presented the VT with the permanently left the appeal following documents, which property, a large detached house The BA had declined the student confirmed that his daughter’s in Melton, to live in Jersey. Mr B’s exemption but had awarded a 10% address was at the appeal eldest daughter remained at the discount, as it regarded the appeal property: student certificate, appeal property as the sole property as a ‘second home’, with driving licence, student loan occupant and a request was made Mr and Mrs B being held liable for documentation and prescriptions. by Mr B for her to be held liable for the council tax charge. He also presented the VT with a the council tax charge on the signed statement from her, in appeal property and that from 29 Mr B argued that the appeal which she confirmed that she had September 2008 she should be property was not a ‘second home’ a small room at the university that granted student exemption. or a ‘holiday home’ but was in fact she used for daytime study the main residence of his purposes and for the occasional North Yorkshire Council (BA) daughter, explaining that there overnight stay if she had had a accepted that Mr B’s daughter was a ‘room’ available for her at late lecture or attended a social qualified as a full-time student. the university but this was during event. She likened her use of the However, they considered that term time only. He argued that his room to someone spending an Class N exemption was not daughter did not reside in the occasional nights in a hotel room. warranted as the appeal property room and the time she spent there was not her sole or main was mainly for daytime study In arriving at its decision, the VT residence, given that her purposes between lectures. It was had regard to the Court of Appeal educational establishment had also argued that his daughter had case of R (Williams) v Horsham stated that her term time address commitments that required her District Council [2004], in which was an apartment within a hall of daily attendance at the appeal the Judge stated that usually a residence. property, such as a cat, two person’s main residence would be horses and a pony. the dwelling that a reasonable The BA pointed out that the onlooker, in possession of all the education establishment was Mr B’s daughter spent most nights facts, would regard as that located 80 miles away from the at the appeal property, plus every person’s home. appeal property and would take weekend, all holidays and study around 1 hour and 34 minutes to breaks, which represented a major The VT took the position of the travel to. They also contended that portion of the year. Whilst she had reasonable onlooker and it was normal practice for students been given the opportunity of to retain their doctor, dentist and moving away from the appeal (Continued on page 4)

ISSUE 15 Page 3 and examined the factors for and annual tenancy under the old allowance. This said, the LO did against treating the appeal domestic rating system. However not consider it was applicable in property as a main residence. The if it can be established that such this case. He was also unable to VT decided that it would be a material reduction does give any examples of where such perverse to determine that Mr B’s sufficiently reduce the value of an allowance had been conceded, daughter’s main residence was at a dwelling to change its band as to date no one in the area they the halls of residence, given the then this reduction should be administered had been able to factors for doing so were far conceded. produce evidence that the capital outweighed by those for treating value of a property had been the appeal property as her main Where such a reduced banding is affected to such an extent, that it residence. It was the view of the agreed it will not be possible to would cause it to be placed into a VT that a ‘reasonable onlooker’ in restore the band on the cessation lower band. possession of all the material facts of the nuisance as a change in the would also come to the same physical state of a dwelling’s The appellant pointed out that: conclusion. locality does not constitute a ‘material increase’. • The works had commenced on Therefore, the VT allowed the 1 November 2007 and the appeal and determined that Mr B’s Including the effect of the majority had been completed daughter’s main residence had cessation of a temporary nuisance by 1 June 2009, some 18 been the appeal property, in the valuation for banding will months in total. continuously from 1 May 2008. only be possible when there is an • The works had started with the alteration to the banding for some demolition of the existing single Listing Officer’s acceptance that other reason. In arriving at the storey commercial unit adjacent reductions in bandings can be banding for this other reason the to the appeal property’s block. given for temporary allowances- ‘physical state of its locality’ will be In its place two new ground North Yorkshire VT floor units, together with five flats, on the first to third floors In a case brought before a above, had been created. The VT in August 2009, both photographs demonstrated the parties referred to section severity of their disruptions, 6 of the Valuation Office being of a significant size to Agency’s (VOA) Council cause disruptions to both the Tax Manual, Practice Note front and rear of the appeal 4, which stated: property’s block. In particular, he highlighted that the works “The definition of ‘material had been immediately next to reduction’ includes any the appeal property’s entrance. reduction which is caused • At the same time four town in whole or in part by any houses had been constructed change in the physical on the adjacent site to the rear, state of the dwelling’s locality. taken as being the same as at the on Oxford Street. effective date for that alteration Regulation 4 (2) which prevents and will therefore take into account In reaching its decision, the VT reductions in banding due to the the fact that the temporary noted that both parties accepted demolition of part of a dwelling nuisance has ceased.” that applications for a temporary where the reduction in capital material reduction could be value will only be temporary due to The issue for the VT to determine considered, but only in cases planned building works, does not was whether the adjacent building where the temporary disability apply to nuisances beyond the works, which had spanned a 18 could be shown to have had a dwelling’s boundaries which might month period would have caused significant effect on the capital temporarily affect capital value. the capital value of the appeal value of a property. property (a flat in Harrogate) to The situations where a temporary have dropped enough to allow it to The VT looked first at the definition nuisance, (such as street works), be placed into band A. of material reduction that was as opposed to a permanent one contained in section 24 (10) of the (such as a motorway being built Through questions from the Local Government Act 1992, and opening adjoining the appellant and VT, it was which stated: dwelling), will have a significant established that the VOA had effect on capital value, are likely to recently received new advice from “material reduction, in relation to be much fewer than where a their head office to confirm that it the value of a dwelling, means any temporary nuisance would have was possible to reduce a reduction which is caused (in affected the rental value on an property’s banding for a temporary (Continued on page 5)

ISSUE 15 Page 4 whole or in part) by the demolition the works; and conceded a reduction in the appeal of any part of the dwelling, any • whether there was any property’s rental value to his former change in the physical state of the evidence to show that a property’s tenants, to reflect the disruptions dwelling’s locality or any capital value had been affected. they had suffered. adaptation of the dwelling to make • Although the former tenants it suitable for use by a physically Looking first at the severity and had vacated the appeal property in disabled person’ duration of the works, the VT January 2009, the main reason for

accepted that there was sufficient them leaving had not been because Whilst on the face of it, the evidence to show that the of the works. legislation did not prevent disruption would have affected the temporary changes in a locality • Whilst the works would have full enjoyment of the appeal from being taken into contributed to the difficulties the property at this time. It also consideration, the VT was not appellant had experienced in considered that a nuisance totally convinced that this was finding new tenants, the 6 month covering an 18 month period, was what the original legislators had vacancy had also been affected by of sufficient duration to warrant had in mind and noted in the case the current decline in the economy consideration, albeit that the period of a change to a building caused and the level of the passing rent, of disruption appeared to have by demolition, any temporary which had eventually been trebled, purely down to the decline reduction had been specifically reduced. in the economy, a factor that would excluded under regulation 4 (2) of None of the other flats had not be applicable in 1991. • The Council Tax (Alteration of sought reductions in their council

Lists and Appeals) Regulations tax bandings because of the works. However, whilst the VT 1993/SI 290. sympathised with the nuisance Accordingly, the VT considered on suffered, the next question to be The VT also noted that unlike the the case presented, there was addressed was whether there was non-domestic rating system, there insufficient evidence to reduce the any evidence to substantiate that were no specific regulations for appeal property’s banding. the appeal property’s capital value reflecting temporary allowances had declined whilst the works were and restoring the entries once the A copy of this council tax decision being carried out. disruption had finished. In fairness, can be found on the VTS website: the VT could see instances where Appeal no 2715534864/105CAD Looking at the case presented, the a temporary disruption, such as VT considered that there was no being located near to an opencast Rating of public conveniences- evidence, only suppositions based site, would adversely affect the on the personal opinion of the Cumbria VT capital value of a property until the appellant, who had some expertise site had been excavated. The VT This case concerned the rateability in the valuation field being a former also considered the uncertainty of a public convenience located in employee of the VOA who had that appeared to have originally Bootle, Cumbria. The issue before dealt with rating and council tax existed at the VOA could stem the Cumbria VT was of particular matters in Leeds and London. The from the fact that initially it had interest; given the rateability of a problems the VT faced were: been envisaged that any particular property was a matter inconsistencies would be able to that was seldom argued before it. be addressed by regular • Flat 7, a 10 m² smaller flat, revaluations, which had never located directly above the appeal After giving careful consideration to materialised. Whilst the VOA had property had sold for £150,000 in the issues raised, the VT gave the amended its guidance, the VT July 2008, during the height of the following responses to the considered that even if the widest works. questions that had been raised by interpretation was given, most • Both parties accepted that the the appellant. applications would fail on lack of appeal property had originally been evidence and agreed with the LO placed in band B, attracting a value 1. How did increasing the cost of that the effect on the rental value of around £45,600 in 1991. operating toilets by levying rates of an annual tenancy was However, during the period of the help councils deliver best value something that would be much works, the appeal property had not for money? easier to substantiate. been placed on the open market; therefore there was no evidence Whilst the VT understood why the If an application for a temporary that the appeal property’s value or appellant had drawn a link material reduction could be the sale prices of any of the flats in between these two issues, it considered, this VT considered the the same block had dropped by agreed with the Valuation Officer following matters needed to be 12.5% during the period of (VO) that for rating purposes it was taken into account: disruption to allow the appeal irrelevant; the connection between property to be placed in band A. • the severity and duration of • The appellant had not even (Continued on page 6)

ISSUE 15 Page 5 rateability and councils delivering the appellant’s desire to operate people that it would be missed if best value for money were two and keep this facility for the the public convenience closed separate issues. The VT’s benefit of Bootle as a whole and and Bootle Parish Council had jurisdiction only gave it the power for visitors to the area. Rather always received sufficient money to determine whether a property than see the appeal property from Copeland Borough Council was rateable or to enable it to run the appeal not under the property. Local Government 4. Why did the liability to pay Finance Act rates on public conveniences (LGFA) 1988 change depending on whether and it did not or not they were located within allow the VT to or outside of a park, when in look at or reality the same members of comment on the general public were Government occupying/using the toilets? objectives and policies as a All properties that enjoyed whole. exemption from rating were contained in Schedule 5 of the 2. What benefit LGFA 1988, of which public was Bootle parks was one of the specified Parish exempt types. The VT Council understood that unless entry to thought to derive from close, the appellant had decided something in a park was operating the appeal property? to maintain the facility and had restricted and/or required received grants from Copeland payment of a commercial nature, Although much of the case law Borough Council to enable it to do then everything within the park presented was 100 years old, the this. Accordingly, the appellant was exempt. VT was legally bound by must have seen some benefit in judgments made by higher courts. operating the appeal property. Whilst the VT appreciated why the The cases presented clearly appellant considered this to be highlighted that a benefit could be 3. Did the VO’s interpretation of unfair, in simple terms, the only obtained, even if there was no ‘beneficial occupation’ as one way the appeal property could profit element. More importantly, of mere occupation undermine enjoy the same benefits as public the LT decision Erith Borough the entire basis of rating and conveniences in parks, was if the Council v Draper (VO) [1952] had suggest the absence of a law was amended. clearly found that public selfless motive justified or conveniences were rateable; the desirable? 5. Had the time come to provider being the person in re-examine the rateability of rateable occupation. Having Generally speaking occupation of public conveniences, close regard to this judgment, the a property brought benefit to particularly as 50 years had VT noted that the case was someone. However, the case put now passed since the last LT almost on all fours with the case forward by the VO showed that decision had been given. before it, the only exception being mere occupation did not always that Bootle Parish Council did not lead to ‘beneficial occupation’: The VT could only apply the law own the building, but had taken The two cases of and had no powers to create new over responsibility for the Hare v Overseers of Putney exemptions; this could only be provision of this service from [1891] and Lambeth Overseers v done by Parliament. Copeland Borough Council. London County Council [1897], However, this latter point was highlighted that the occupation of Whilst the VT fully sympathised largely irrelevant because neither a property in itself was not enough with the appellant and could Parish nor Borough Councils were to hold it to be rateable. foresee further closures of public legally obliged to provide these conveniences in the future, it was facilities. Accordingly, the The VT commended the an independent body, the principles set out in Erith applied appellant’s decision to maintain a independent nature of which to the appeal property; hence the public convenience in its village. prevented it from expressing its appeal currently before the VT Whilst undoubtedly the retention support or otherwise for any had to fail. of this service stemmed from a change in the current legislation. selfless motive, for the good of Any petitioning of Parliament Other than on a legal level, the VT the public as a whole, the also noted that the evidence appellant believed that the (Continued on page 7) presented clearly demonstrated service was used by sufficient

ISSUE 15 Page 6 therefore had to rest with the For the 2000 rating list, the VO 2005 list, as regards the method of appellant. produced a single, artificial valuation. One obvious inference assessment encompassing most to be drawn was that, if the VO Accordingly, the VT dismissed the or all the land and buildings within was right, the respective entries in appeal. the port; the panel was told this earlier lists were inaccurate. was typical of port hereditaments The appeal turned on available A full copy of this decision is elsewhere in England. Individual factual evidence, which strongly available on the VTS website: occupiers of land and buildings suggested the appellant appeal no 092014064009/127N05 would contribute their share of exclusively and beneficially rates to the liable owner. The end occupied the subject hereditament Port appeal – VO challenged on valuation reflected a complex for his own purposes, dividing artificial hereditament- approach to the ports’ income, as notwithstanding that, at times, he East Yorkshire VT provided by the Docks and may be obliged to undertake work

The East Yorkshire VT heard an appeal challenging the VO’s authority to divide the assessment of the Port of Goole. This was not a valuation appeal but one challenging the entry in the list, made in 2008, but effective from 01 April, 2005.

Ordinarily, non-domestic property is valued for rating, according to the provisions of schedule 2 of the 1988 LGFA, with rental values forming its basis. Paragraph (b) of subsection 64(3) provides that “anything which would (apart from the regulations) Harbours (Rateable Values) for the statutory owner. The lack of be more than one hereditament (England) Order 2000; this Order evidence to prove the relationship shall be treated as one lapsed with the 2000 list. between appellant and owner was hereditament”. Case law, Gilbert a compelling feature in the (Valuation Officer) v Hickinbottom For the 2005 list, VOs had decision. (The panel found the & Sons Ltd [1956] 1 All ER 101 reviewed their approach and appellant occupier satisfied all four has held that, providing they are in stripped out from the artificial ingredients necessary for the same occupation, where two assessment all land and buildings rateability- Laing v Kingswood or more properties are within the they contended did not form part Area Assessment Committee same curtilage or are contiguous of the operational land of the [1949] 1 KB 344). to one another, they can form a statutory undertaking. In evidence, new, single hereditament. the appellant said that this In making its decision, the panel decision had caused some 1,600 found regulation 5 still capable of Notwithstanding this, statutory new entries in lists across England adopting s.64 (3) (b) to ports, but docks and harbour undertakings with a further 600 properties the factual evidence must justify its across England are assessed awaiting valuation. Despite their application. In this case, it did not using the provision of regulation 5 late inclusion into the lists, all had and the panel found the entry in of the Non-Domestic Rating or would have April 2005 effective the list was properly made. (Miscellaneous Provisions) (No.2) dates and the occupiers would be Regulations 1989. This legislation directly liable. A full copy of this decision can be seeks to limit only ‘operational found on the VTS website- Appeal land’ in use for the statutory The panel found no new legislation no 200115108765/257N05 undertaking to form part of the was enacted for the 2005 list; principal hereditament. The parties regulation 5 of the 1989 agreed that, if regulation 5 of the Regulations continued to apply 1989 Regulations applied, the but, clearly, the VO had put a hereditament could form part of different construction on its words. this cumulo. No new order was made for the

ISSUE 15 Page 7 Special guest article– Geoff Parsons- Changing taxation- Into the 13th Century

William I was responsible for “Taxes” are other streams of hierarchy. developing ‘benefits’, ‘revenues’ revenue, although the word itself and ‘taxation’ in the way we may might not be associated as such. The need to meet military understand it today. Local affairs The word ‘taxes’ is used loosely to obligations would have been an at the manorial level were in the include: important use of these monies hands of the Lords of the Manor. together with the administration of The Manor itself might be Aid – essentially a “gift” of money the manor. Military obligations regarded as a self-contained given by the underling to his were the supply of knights and/or lord to help out when needed armed men to one’s superior lord; for say knighting a son or they were known knight’s service marrying off a daughter; but as society developed it Knight’s fee – a kind of death duty became increasingly difficult to for land which was paid by an cope with issues such as old or inheriting knight on the death infirm knights, knights who had of a tenant in the knight’s land by two lords and so on. As a service - result many knight’s services were Heir’s homage – on the death of a commuted to money payments tenant a payment to a lord as from the knight-tenant and his lord, homage or relief by an heir – paving the way for another in effect recognising the lord ‘national’ tax of the time –scutage. as such; Wardship – the lord’s taking of In the period up to 1250 an possession of and profit from increasingly sophisticated a deceased military tenant’s ‘national’ revenues and taxation land until the young heir ‘system’ developed. The principles reaches majority - son (21 of taxation were those that the years) or daughter (14 years) incumbent king thought fit for his. “taxation” unit for those within it – the lord cared for the However, kingly propensities but with some revenues being sent children until majority and towards extortionate taxation were to the overlords and hence the should not waste the land; gradually met by the principle of king or directly to the king. The Marriage right – the lord’s right to taxation by consent. More Lord of the Manor and the Church sell the marriage of a ward – recognisable revenues into the were the two “collectors of taxes”. the intended spouse was to be King’s treasury were: At the local level and at “county” an equal to the marriageable level the Sheriff collected on ward; Danegeld – originally Anglo- behalf of the king. Fines of alienation – a tenant who Saxon, it was certainly wished to grant a tenancy of imposed in the early 12th In Issue 14 we considered the his land could do so freely (but Century (one supposes importance of common land and the lord’s consent was usually virement was allowed, i.e. in the rights of common as a sought). Lords sought fines any absences of ferocious ‘benefits’ stream. Rights of forest and no doubt many received Vikings); might also be mentioned as sums of money on alienation Geld – originally Anglo-Saxon, it another source of benefits for the but the courts tended to allow was an annual (notionally) local tenants, e.g. in the form of free alienation with the land tax at a given rate (less estovers and pannage. These exception of the king’s direct exemptions) – assessed upon occurred all over England, but as tenants. the hide; Royal Forests were created by the Escheat – somewhat different from Ecclesiastical vacancies – periods king’s “designation” of a rural area, today – when a tenant when the King did not (or life changed. Forest Law was committed a felony his land could not) appoint a bishop to introduced by William the was lost to his successors - a diocese – the king shared Conqueror and strictly enforced to the land passed to his lord. the profit of the estate no govern and protect the king’s doubt; hunting rights and deer husbandry. Apart from being used by the Guild fees - Sums paid to the King The rights of commoners were Lords of the Manor for personal for permission to form or respected in the Royal Forests, purposes, e.g. the knighting of a reconstitute a guild by a group which were large areas of rural son or day to day living, some of of craftsmen; countryside including agricultural the funds received would have lands. been passed up the feudal (Continued on page 9)

ISSUE 15 Page 8 Monopoly fees - Sums paid to the was a 10% tax on movables new tax was introduced – customs king for a trade monopoly; belonging to non-crusaders. duty – and charged on exports Fines – Imposed for operating an • Later imposts and and, perhaps, imports. A tentative association without a licence indulgences were raised by war tax at the turn of the 12th or warrant; the Pope on the Church Century, it was well established by Feudal services – feudal payments itself to raise monies for the the end of the 13th Century. from the king’s barons; Fifth Crusade. Tallage – An impost on towns and By the end of the 13th Century boroughs which was assessed From 1066 the Church became taxation and revenues was on movable property; re-organised into strata of essentially local in terms of the Scutage – a tax on the worth of dioceses (down to parishes) with aids, wardships, fees, homages knight’s services where revenues from tithes together with and the like. It had become commuted to money fees for marriages, baptisms and national in terms of tallage, payments; burials. Gifts and indulgencies for scutage, Church tax and customs Church tax – In 1199 the Pope the donor’s soul were given and duty. International flavours took the opportunity to tax the fees for the writing of wills, changed from Danegeld to Saladin Church and accommodated charters and other documents tithe to the original Church tax by several English kings with a were taken. In 1199 the Pope the Pope. International financial large sums from the proceeds imposed a tax on the Church – operations are evidenced by the raised in the British Isles. and used foreign nuncio in “sponsorship” of the Norman England for several years to invasion, the mortgaging of part of At a different level of national and collect the impost. Originally, in the Norman France for crusading and international life various latter Dark Ages, the tithes were the monies borrowed from the happenings took place to increase imposed to benefit the poor Italian financial houses. What is the significance of taxation in parishioners and pilgrims but later not overstated above is the England and Wales. Five periods came to benefit the incumbent beginnings of the gradual of crusades resulted in the imposts (although it is thought the curtailment of the king’s fiscal of taxation by different kings in quadripartitum principle was demands. Taxation by consent Europe. Examples include: applied in the British Isles). emerged – firstly, of the barons th Towards the end of the 13 and secondly, in later the 13th • In 1166 and 1185 a so- Century the kings began to tax the Century, of the knights and called profits tax on property Church themselves. representatives of the boroughs. and movables was raised by the King. It seems that the Pope and Geoff Parsons is a member of the • In 1188 a tax known as the financial houses of Italy supported IRRV and RICS. He is the editor of Saladin tithe was raised in the kings in the wars with large the estates Gazette’s The the England and France to loans which in due course would Glossary of Property Terms and fund the Third Crusade – it have to be repaid. As a result a various other publications. And Finally

Thank you to the 160 visitors who was only one winner that got all New look website-more than came to our stand at the IRRV seven right- just a change of address! Conference in Bournemouth and Congratulations to Mrs Angie took part in our guess the banding Hunt, Revenues and Benefits Visit us at: competition. The properties on Administrator, West Oxfordshire display included DC (on the www.valuationtribunal.gov.uk a houseboat, a right) who can converted be seen here The more observant will notice windmill and a collecting her that our website address has only multi million prize from changed slightly- we have lost the pound property Diane Russell, hyphen between ‘valuation’ and with stables, our Corporate ‘tribunals’ and made tribunals cinema and five Manager (on singular, given there is now only swimming the left). one VT for England! pools! However, along with the change of Most visitors name, we have taken the managed to opportunity to revamp our website. guess five of the seven bands, two (Continued on page 10) visitors even got six right but there

ISSUE 15 Page 9

Chief Executive’s Office

Fair, effective and efficient VTS 2nd Floor VALUATION TRIBUNAL SERVICE Black Lion House London E1 1DU LPAC Team Tel no. 020 7426 3900

Wendy Bowen Beynon IRRV Fax no. 020 7247 6598 Brian Hannon Tech IRRV Janet Lopez Diane Russell BSc MCLIP IRRV Helen Warren MA (Hons) IRRV –Editor Grahame Hunt - Graphic Design, IT support

Any views that are given in this newsletter are personal views and should not be taken as legal opinion.

The photographs in this publication are for illustration purposes only and may not be of the actual properties referred to in the articles.

www.valuationtribunal.gov.uk

New look website– Continued

We hope that you will like our modernised site which has benefited from changes brought about after looking at other websites that have won awards and obtaining views from User Focus groups. If we have achieved our objectives our new website will not only look better but will have a front page with clear menus and a clearer layout that can more easily be navigated.

We have tried to provide appeal areas that are specific to each user; where they can trace their footsteps and attempted to jargon bust common rating and council tax terms. We are, as always, interested in your views –so please log on and let us know.

ISSUE 15 Page 10