The Max Pullan Management Committee v Simpson (VO)

Rating — Sports recreation ground open to the public — Charity owners — Whether any beneficial occupation — Whether hereditament should be deleted from the valuation listThis was an appeal from the North Yorkshire Local Valuation Court that a sports recreation ground and premises known as the Max Pullan Sports Centre in Dacre was rateable and properly assessed in the net annual value of £215. The ground is owned by trustees of a trust registered with the Charity Commission, and they had proposed that the hereditament be deleted from the valuation list on the ground that they enjoyed no beneficial occupation. The land was held subject to the Recreation Grounds Act 1859, which provided that “any lands may be lawfully conveyed to trustees to be held by them as open public grounds for the resort and recreation of adults, and as playgrounds for children and youths, or either of such purposes, and for any estate and subject to any reservation, restrictions and conditions which the donor or grantor may think fit …”. The trust deed limited and reserved the use and enjoyment of the recreation ground to two named parishes and their inhabitants. The recreation ground was administered by the trustees and a management committee; and the sports clubs that made regular use of the facilities paid licence fees. It was argued on behalf of the trustees that for all practical purposes the grounds were open for 90% of the time to any member of public, although certain activities such as golf practice or horse riding would be restrained as well as anyone walking across the ground during the course of a game. The cases of Burnell v Downbam Market UDC[1952] 1 All ER 601 and Burnell (VO) v Terrington St Clement Parish (1954) 47 R & IT 172 were relied on by the appellant ratepayers. Held The trustees’ appeal failed for two reasons: 1 The section of the public for the benefit of which the ground was dedicated by the original grant is too small to permit it to be said that the ground is occupied by the public: the management committee is in occupation. 2 The rights of the public to make use of the ground do not exhaust all possibilities of value to an occupying tenant. Indeed the trust deed in fact authorises the management committee to effect lettings of part of the grounds or the whole within limitations. Scott Whittaker (chairman of the management committee) appeared (with leave of the Tribunal) for the appellant trustees; the respondent valuation officer, R A Simpson ARICS, appeared in person.