Valuation – Hereditament. The Upper Tribunal (Lands Chamber) determined that the hereditament in issue, namely, a floor in an office building, would be entered in the local non-domestic rating list at a rateable value of £1. The Court of Appeal allowed the valuation officer's appeal. The valuation officer had to begin by asking whether the hereditament in its actual state was in a condition such as to make it reasonably fit for the occupation of a reasonably-minded tenant who would be likely to take it. The assumption required by para 2(1)(b) of Sch 6 to the Local Government Finance Act 1988 required it to be assumed that the hereditament was in a state of reasonable repair, unless the repairs were uneconomic. 'Repairs' could only mean repairs as traditionally understood in the law of landlord and tenant. On the material date, the hereditament had been 'an office suite in disrepair', the works in question could fairly be described as repairs and it was not uneconomic to reinstate the building.