*Iceland Foods Ltd v Berry (Valuation Officer)

Rates – Plant and machinery deemed to be part of hereditament. The Supreme Court allowed Iceland Food Ltd's appeal concerning the respondent valuation officer's refusal to reduce the rateable value of one of its retail properties. The court held that, on the true construction of the Valuation for Rating (Plant and Machinery) (England) Regulations 2000, SI 2000/540, the services provided by a specialised air handling system, used in connection with refrigerated merchandise in one of Iceland's retail premises, were 'manufacturing operations or trade processes' for rating purposes, within the meaning of the Regulations and, accordingly, should not have been taken into account by the valuation officer for rating purposes.

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