Over Taylor Biggs

Miller Court was a speculative office scheme of 20 units at Junction 9 of the M5 near Tewkesbury, developed between 2005 and 2006.

On 1 May 2006, 19 of the 20 units were not occupied.  It was argued they were incapable of occupation as they were missing vital components, such as power supplies, partitioned walls and kitchenettes.  The Local Authority had not served notices confirming completion of the buildings for the purposes of the Building Regulations.  But the Local Valuation Office claimed instead that a judgment could be made that the buildings were nonetheless practically complete.  Therefore they were placed on the Valuation List and the owners became liable for rates.

The owners argued that the buildings could not be occupied on 1 May 2006 as they lacked essential cables and other equipment.  The owners were successful at a hearing of the Valuation Tribunal in 2008 and the properties were delisted.  The Valuation Office appealed.  The Lands Tribunal has upheld the initial decision, saying that there was no scope for including a building in the Rating List that might be close to completion unless the formal certification process had been completed.

This decision has been regarded somewhat as a "test case" and further appeals by other similarly affected owners to the Lands Tribunal are considered likely.