Checks and Challenges · Stage three

Tribunals: what happens when an appeal is fought to the end

If a Challenge is refused, the ratepayer can appeal to the Valuation Tribunal for England. This is every non-domestic appeal it has decided since 2020 — 3,101 decisions, each with the judgment to read in full, the figures argued, and the grounds that won or lost. Most disputes never get this far: the Valuation Officer settles most at Check or Challenge.

Read these as a record of what happened, not a forecast. Each decision turned on its own facts, and the cases that reach a tribunal are the ones the two sides could not settle.

Valuation Tribunal for England, 2020–2026 Every judgment hosted in full Open Government Licence v3

Decisions since 2020

3,101

with a written decision

Won a reduction

54% of 2,722

where the ratepayer attended or made submissions — 4% of 379 when nobody did

Conceded before the hearing

28%

645 cases where the Valuation Officer cut the value first, median 10%

Rateable value removed

£78,053,372

by tribunal decisions in 1,460 cases, median cut 10%

Which arguments succeed

Ground argued · cases · share that won any reduction. Attended cases only; a case can argue several grounds.

GroundCasesWon
Building works or disturbance nearby22384%
Floor area or measurement11672%
Change of circumstances43968%
Valuation method55962%
Zoning or layout13061%
Comparable assessments (tone)1,74655%
Quantum or end allowance35650%
Rental evidence1,11548%
Effective date8747%
Trading receipts (pubs, hotels)7744%
Relief or exemption7443%
Validity of the proposal13042%
Split or merge the assessment10538%
State of repair or deletion7819%

“Building works or disturbance nearby” is dominated by one run of City of London office cases around major construction. A change of circumstances only succeeds when it is physical: building works next door usually did, road works and pandemic trading conditions mostly did not.

By property type

Attended cases · share that won any reduction.

TypeCasesWon
Offices90164%
Industrial and warehouses69949%
Shops54251%
Pubs, hotels and leisure31247%
Car parks6540%
Healthcare1833%
Education1867%

By council

Decisions with a written judgment, most first.

All 303 councils

Showing 50 of 3,290 decisions · 1,483 won a reduction

CouncilListSoughtVO concededDecisive ground
4th Flr East 3-5, Burlington Gardens, W1S 3EPOffices and premisesCity of Westminster202321 Sept 2026£285,000£242,000—£249,000Comparable assessments (tone)Allowed
6TH FLR 3-5, BURLINGTON GARDENS, W1S 3EPOffices and premisesCity of Westminster202321 Sept 2026£285,000£242,000—£249,000—Allowed
UNIT 2, GLENMORE TRADE PARK, GREENWICH WAY, SP10 4EYWarehouse and premisesTest Valley Borough Council202318 Sept 2026£40,250£23,000£31,000£29,250Rental evidenceDismissed
SEPURA PLC 9000, CAMBRIDGE RESEARCH PARK, BEACH DRIVE, WATERBEACH, WATERBEACH, CB25 9TLOffices and premisesSouth Cambridgeshire District Council202318 Sept 2026£1,280,000£1,200,000—£1,200,000—Allowed
Unit 2, Airport Executive Park, President Way, Luton Airport, Luton Airport, LU2 9NYWorkshop and premisesLuton Borough Council202318 Sept 2026£34,500£32,500—£34,500—Dismissed
178, Camford Way,, LU3 3ANWorkshop and premisesLuton Borough Council202318 Sept 2026£34,500£32,500—£34,500—Dismissed
199-203, Leagrave Road, LU3 1RJWorkshop and premisesLuton Borough Council202318 Sept 2026£34,500£32,500—£34,500—Dismissed
Units 5 & 7, Scott Road, LU3 3BFWorkshop and premisesLuton Borough Council202318 Sept 2026£34,500£32,500—£34,500—Dismissed
UNIT 4, GLENMORE TRADE PARK, GREENWICH WAY, SP10 4EYWarehouse and premisesTest Valley Borough Council202318 Sept 2026£40,250£23,000£31,000£29,250—Dismissed
(INCL 2ND & 3RD FS STH 11) 10, NEW SQUARE, WC2A 3QDOffices and premisesLondon Borough of Camden202318 Sept 2026—£465,000—£465,000Comparable assessments (tone)Allowed
5 TH FLR 1, BARTHOLOMEW LANE, EC2N 2AXOffice and premisesCity of London Corporation202310 Sept 2026£390,000£355,000—£390,000Comparable assessments (tone)Dismissed
UNIT 13, BURFORD WAY, NE35 9PZFactory and premisesSouth Tyneside Council202310 Sept 2026£140,000£126,000—£140,000—Dismissed
WEST LONDON VOLKSWAGEN, CAPITAL INTERCHANGE WAY, TW8 0EXCar Showroom and premisesLondon Borough of Hounslow202310 Sept 2026£1,490,000£855,000—£1,490,000—Dismissed
22, LANSDOWNE ROAD, CR0 2BDWorkshop and premisesLondon Borough of Croydon202310 Sept 2026£234,000£209,000—£234,000Comparable assessments (tone)Dismissed
73 - 77 & 64, Clarendon Road, WD17 1TXOffices and premisesWatford Borough Council20178 Sept 2026£3,260,000£2,770,000—£3,100,000Quantum or end allowanceAllowed in part
UNIT 10, RETAIL WORLD, NE11 0BDRetail warehouse and premisesGateshead Metropolitan Borough Council20234 Sept 2026—£237,000—£237,000—Agreed at hearing
Area 1 at 82 Horninglow Street, DE14 1PJLand used for Storage and premisesEast Staffordshire Borough Council202320 Aug 2026£12,000£7,600—£12,000—Dismissed
Rusty Parts, Birds Edge Lane, HD8 8XRWarehouses and storage landKirklees Council201719 Aug 2026£32,750£8,500£17,250£12,750—Allowed in part
WESTMINSTER HOUSE, BAKEWELL ROAD, ORTON SOUTHGATE, ORTON SOUTHGATE, PE2 6XDWarehouse and premisesPeterborough City Council202318 Aug 2026£102,000£93,500—£102,000—Dismissed
3RD FLR EAST 1, BEDFORD AVENUE, WC1B 3AUOffice and premisesLondon Borough of Camden202318 Aug 2026£370,000£285,000—£312,300Comparable assessments (tone)Allowed in part
Westminster House, 7 Millbank, SW1P 3JAOffices and premisesCity of Westminster201717 Aug 2026£4,470,000£3,350,000—£4,240,000—Allowed in part
966-972 Bristol Road South, B31 2PEOffices and premisesBirmingham City Council202314 Aug 2026£17,000£12,750£18,250£18,250Comparable assessments (tone)Dismissed
1, GARRICK ROAD, NW9 6AAWarehouse and premisesLondon Borough of Barnet201714 Aug 2026£785,000£695,000—£695,000Comparable assessments (tone)Allowed
Unit 1 Transpennine 200, Pilsworth Road, Heywood,, Lancs,, Lancs,, OL10 2TAWarehouse and premisesRochdale Metropolitan Borough Council202314 Aug 2026£490,000£413,750—£413,750—Allowed
Parkinson - Spencer Refractories Limited, Amblerthorn Fireclay Works, HX3 6SXRefractory Works and PremisesCity of Bradford Metropolitan District Council20237 Aug 2026£310,000£200,000£260,000£260,000Quantum or end allowanceAllowed in part
Unit 7b, Roaring Meg, London Road, London Road, SG1 1XNRetail Warehouse and PremisesStevenage Borough Council20177 Aug 2026£300,000——£300,000State of repair or deletionDismissed
2, THE BOULEVARD, AL7 1ELOffices and premisesWelwyn Hatfield Borough Council20233 Aug 2026£540,000£470,000—£470,000—Allowed
1, THE BOULEVARD, AL7 1ELOffices and premisesWelwyn Hatfield Borough Council20233 Aug 2026£540,000£470,000—£470,000—Agreed at hearing
Morello Lounge, 1 High Street, UB8 1JNrestaurant and premisesLondon Borough of Hillingdon20233 Aug 2026£95,000£60,000£93,500£85,000—Agreed at hearing
UNIT 6 SWITCHBACK OFFICE PARK, GARDNER ROAD, SL6 7RJOffices and premisesRoyal Borough of Windsor and Maidenhead202327 Jul 2026£106,000£175—£96,000Comparable assessments (tone)Allowed in part
UNIT 1 SWITCHBACK OFFICE PARK, GARDNER ROAD, SL6 7RJOffices and premisesRoyal Borough of Windsor and Maidenhead202327 Jul 2026£106,000£175—£96,000—Allowed in part
UNIT 1 WILDERS WAY, DE74 2BBLarge distribution warehouseNorth West Leicestershire District Council201727 Jul 2026£4,740,000£3,760,000£4,350,000£4,155,000Comparable assessments (tone)Allowed
J NIXON LTD, PORTRACK GRANGE ROAD, TS18 2PHWarehouse and premisesStockton-on-Tees Borough Council202323 Jul 2026£68,000£40,000—£45,750Comparable assessments (tone)Allowed in part
UNIT B2, BRIDGEWATER AVENUE, BOLTON, BL5 1EEFactory and PremisesBolton Metropolitan Borough Council202323 Jul 2026£615,000£655,000—£675,000Rental evidenceDismissed
Hitachi Rail Europe Ltd, Hitachi Rail Europe Ltd, EC4M 7AWOffices and premisesCity of London Corporation201720 Jul 2026£2,230,000£535—£2,230,000—Dismissed
8 CHARTER WAY, CM77 8YJRetail warehouse and premisesBraintree District Council202320 Jul 2026£106,000£71,000—£106,000—Dismissed
Commonwealth Bank Of Australia, Commonwealth Bank Of Australia, EC4M 7AWOffices and premisesCity of London Corporation201720 Jul 2026£2,230,000——£2,230,000—Dismissed
1ST AND (EXC NORTH) PT 2ND FLR, 60 LUDGATE HILL, EC4M 7AWOffices and premisesCity of London Corporation201720 Jul 2026£2,230,000——£2,230,000—Dismissed
Ropes & Gray International Llp, 5th Floor South, EC4M 7AWOffices and premisesCity of London Corporation201720 Jul 2026£2,230,000£535—£2,230,000—Dismissed
Ropes & Gray International Llp, 3rd Floor, EC4M 7AWOffices and premisesCity of London Corporation201720 Jul 2026£2,230,000——£2,230,000—Dismissed
Ropes & Gray International Llp, 4th Floor, EC4M 7AWOffices and premisesCity of London Corporation201720 Jul 2026£2,230,000£535—£550—Dismissed
Petronas Energy Trading Ltd, Petronas Energy Trading Ltd, EC4M 7AWOffices and premisesCity of London Corporation201720 Jul 2026£2,230,000——£2,230,000Comparable assessments (tone)Dismissed
Equistone Partners Europe Limited, PT 6TH FLR 60 Ludgate Hill, EC4M 7AWOffices and premisesCity of London Corporation201720 Jul 2026£2,230,000£535—£2,230,000—Dismissed
Unit 42, Sheraton Business Centre, UB6 7JBLand used for storage and premisesLondon Borough of Ealing202317 Jul 2026—£38,750£56,000£52,500—Allowed in part
Bst-7th Flrs 100 Ludgate Hill, EC4M 7HYOffices and premisesCity of London Corporation201717 Jul 2026£2,350,000£2,280,000£2,330,000£2,330,000—Dismissed
160 Basingstoke Road, Riseley, RG2 0HJCar showroom and premisesReading Borough Council202315 Jul 2026£645,000£317,500—£645,000Rental evidenceDismissed
191, HIGH STREET, GU11 1TSCar Showroom and PremisesRushmoor Borough Council202314 Jul 2026£57,000£128—£49,500—Allowed in part
UNIT 6, ONE STOP SHOPPING CENTRE, WALSALL ROAD, B42 1SFRetail warehouse and premisesBirmingham City Council202314 Jul 2026£89,500£63,000—£89,500—Dismissed
UNIT 10, ONE STOP SHOPPING CENTRE, WALSALL ROAD, B42 1SFRetail warehouse and premisesBirmingham City Council202314 Jul 2026£89,500£63,000—£89,500Comparable assessments (tone)Dismissed
Eagle Lane Farm, Eagle Lane, CB8 9UZStud farm and premisesEast Cambridgeshire District Council201714 Jul 2026£30,750£14,750£28,500£28,500Comparable assessments (tone)Dismissed

Values are as stated in each decision; a dash means the document does not state that figure. Where a decision covers several properties, the first-listed is shown. Cash-machine appeals are listed but excluded from the statistics above. Contains public sector information licensed under the Open Government Licence v3.0 — decisions © Valuation Tribunal Service.

Every council