S J & J Monk (a firm) v Newbigin (VO)

RATING � alteration of rating list � material day � whether proposal was to correct inaccuracy in list on day of compilation (1 April 2010) or whether list inaccurate by reason of material change of circumstances occurring on or after 1 April 2010 � whether works to building part of ongoing scheme of refurbishment rendering it incapable of beneficial occupation or whether assumption of a state of reasonable (economic) repair meant no alteration to the list justified � rebus sic stantibus � appeal allowed in part � rateable value determined at �1

This is an appeal by S J & J Monk (a firm) against a decision of the Valuation Tribunal for England (�VTE�) dated 19 October 2012.� It concerns a hereditament that was entered in the 2010 non-domestic rating list for the Sunderland Billing Authority as �Offices and Premises, 1 st Floor, Avalon House, St Catherine�s Court, Sunderland Enterprise Park, Sunderland SR5 3XJ� at a rateable value of �102,000.

On 6 December 2010 the appellant made a proposal that �the existing entry [be] deleted with effect from 01 April 2010� on the grounds that �with effect from 1 April 2010 the premises have been subject to a major refurbishment scheme including structural alterations and the premises are incapable of occupation.�� The valuation officer (�VO�) did not consider the proposal to be well-founded and the disagreement was referred by him as an appeal to the VTE.� The appellant withdrew the appeal on 11 June 2012 prior to the hearing by the VTE.�

On 6 January 2012 the appellant made a second proposal that the rating list entry should be altered.� The details of the proposed list alteration were stated in the proposal form as:

�15D: Circumstances affecting the rateable value of the property changed on 01/04/2010.�