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The Valuation Office Agency determined that Grimsby Fish Dock Enterprises should not form a separate assessment in 2002 on the back of information they were provided at the time. However the facts now show the fish market should be separately assessed for business rates.
Where a change has been made to alter the rating lists this has been as a consequence of new information that alters the overall balance in terms of the decision on paramount occupation. The decision as to who is in paramount control, and therefore who should be rated, rests on the facts of each case.