Landmark ruling goes against Wigan Athletic

Latics had argued dropping out of the top flight - and, on two subsequent occasions, falling into League One - had meant a 'Material Change of Circumstances' affecting its 'Rateable Value'.

But a court appeal - with chief executive Jonathan Jackson one of those putting forward the case - went the same way as the previous Valuation Tribunal, which ruled against the club.

The Valuation Tribunal for England concluded at the time: “Football is football. A league is not a mode or category of occupation.”

It concluded this loss of revenue was an economic factor and could not be considered until the next revaluation.

The ruling is being seen in some quarters as a potential landmark case, which could have seen every team suffering relegation be entitled to a reduction in rates - and, on the flip side, costs going up following promotion.

The Upper Tribunal concluded the constant possibility of changing divisions meant the rates issue was 'bound to be something of a compromise, because it is tied so tightly to the performance of the team (of which league status is a measure), and its distance from the statutory scheme is exposed by an application to alter the list because a change in the team’s performance, however dramatic, cannot be shoe-horned into the statutory criteria for a material change of circumstances.”

Latics still have avenues to pursue in the legal process, and it remains to be seen whether they choose to go down that route.