Home > News > Valuation Tribunal considers whether football league relegation is a “material change of circumstances” for rating purposes

The Valuation Tribunal for England has heard an appeal by Wigan Football Company Limited, arguing that relegation from the Premier League to the Championship and then to League 1 represents a ‘material change of circumstances’ that causes an inaccuracy in the rating list, thus allowing for a revaluation of the stadium part way through the 2010 rating list.

By virtue of, among other things, the very significant change in broadcasting use, the change in fixtures and opponents and the drop in attendances, Wigan argued that the change in league status is a change in the ‘mode or category of occupation’ of the hereditament, a change that affects the ‘physical enjoyment of the hereditament’ and a change that is ‘physically manifest in the locality’, all changes to matters within paragraph 2(7) of Schedule 6 to the Local Government Act 1988, defined as material changes of circumstances.

The appeal was heard on 12 July by the President of the Tribunal, Gary Garland, and judgment was reserved.

Jenny Wigley represents Wigan Football Company Limited.

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