External Expert Tata Chemicals - RA/32/2018 - 2010 List Rateable Value Appeal

An expert witness is required in connection with an appeal to the Upper Tribunal (Lands Chamber) against the decision of the Valuation Tribunal.

The decision appealed against is linked here:

http://info.valuation-tribunals.gov.uk/Decision_Documents/documents/NDR/066525358322539N10.pdf

The main facts and issues in this matter can be found in the published decision of the Valuation Tribunal, however a summary of the main points follows.

The subject properties comprise two chemical works engaged in the production of soda ash and sodium bicarbonate.

The question for the Upper Tribunal to determine is whether there should then be one or more separate entries in the Rating list in respect of this arrangement, as at 3rd February 2014.

The 2014 date is the date at which the physical attributes of the two sites are to be taken into account, together with the physical attributes of the 'locality'.

The date at which 'economic' or market factors are to be taken into account is 1st April 2008.

A significant limb of Tata Chemical's argument for a single combined 'unit of assessment' encompassing both chemical works (and the pipeline connecting them) is the alleged close functional and economic relationship between the sites.

One of the two sites also contains a combined heat and power (CHP) plant that not only provides steam that passes via the pipeline to the other site, (with condensate return) but also provides electricity for the various processes undertaken on both sites.

The expert will need to produce an 'Expert Witness Report' and at least one other report in rebuttal of the case advanced by the appellant's industry expert. If the case proceeds to a hearing the expert appointed will also be required to give evidence in chief and be subject to rigorous cross examination by the appellant's counsel. The expert will be required to attend any case conferences [with or without counsel] and exchange correspondence on the matters at issue. The expert will also be required to collaborate with the appellant's industry expert in production of a statement of agreed facts and matters in dispute.

Timings for the production of reports have yet to be determined by the Tribunal, but it is likely that the Expert Report will need to be completed by 1st November 2018, with a Rebuttal Report to follow about two months later.

Following that, further reports may be needed depending upon guidance from counsel and the Valuation Officer's legal and technical advisers. The hearing date has yet to be determined, but it would most likely be scheduled some time in the spring of 2019.

Industry expertise is therefore required to establish the facts that will enable the Tribunal to establish the correct 'unit of assessment'.