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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 or, for a property in Wales, the Valuation Tribunal for Wales. These are 4,480 business rates decisions from the two tribunals — 3,116 in England since 2020 and 1,364 in Wales since 2018 — 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.

Valuation Tribunals for England and Wales, 2018–2026 Every judgment hosted in full 301 councils in England, 22 in Wales Open Government Licence v3 (England) Chartered Surveyor League Table Wales on its own

Decisions since 2018

4,480

with a written decision

Won a reduction

54% of 2,943

where the ratepayer attended or made submissions — 5% of 1,537 when nobody did

Conceded before the hearing

28%

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

Rateable value removed

£75,546,759

by tribunal decisions in 1,492 cases, median cut 11%

Which arguments succeed

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

Grounds argued at the tribunal: attended cases and the share that won a reduction
GroundCasesWon
Building works or disturbance nearby22485%
Floor area or measurement11672%
Change of circumstances44169%
Valuation method56362%
Zoning or layout13161%
Comparable assessments (tone)1,77156%
Quantum or end allowance35750%
Effective date8749%
Rental evidence1,13548%
Trading receipts (pubs, hotels)7844%
Relief or exemption7443%
Split or merge the assessment9143%
Validity of the proposal12443%
State of repair or deletion7818%

“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.

Tribunal decisions by property type: attended cases and the share that won a reduction
TypeCasesWon
Offices90065%
Industrial and warehouses70950%
Shops54752%
Pubs, hotels and leisure31347%
Car parks6641%
Healthcare1833%
Education1861%

By council

Decisions with a written judgment, most first.

All 326 councils

Showing 50 of 4,669 decisions · 1,675 won a reduction

Tribunal decisions register, England and Wales
CouncilAgentListSoughtVO concededDecisive ground
GND FL 135, PUTNEY HIGH STREET, SW15 1SUShop and premisesLondon Borough of WandsworthRyan20239 Nov 2026£54,500£36,250—£39,000Comparable assessments (tone)Allowed in part
124, PUTNEY HIGH STREET, SW15 1RGShop and premisesLondon Borough of WandsworthRyan20239 Nov 2026£58,500£53,500—£53,500—Allowed
108, PUTNEY HIGH STREET, SW15 1RGShop and premisesLondon Borough of WandsworthRyan20239 Nov 2026£83,000£75,500—£75,500—Allowed
104, PUTNEY HIGH STREET, SW15 1RGShop and premisesLondon Borough of WandsworthRyan20239 Nov 2026£72,500£64,000—£66,000Comparable assessments (tone)Allowed in part
Lancaster Toyota, Colchester Road, Springfield, Springfield, CM2 5PFCar showroom and premisesChelmsford City CouncilRyan20239 Nov 2026—£225,000—£225,000Comparable assessments (tone)Allowed
Unit A, 139 High Street, Blackwood, NP12 1ABShop and PremisesCaerphillyRyan20232 Nov 2026£30,250£23,750—£30,250—Dismissed · not attended
Factory and Premises, Cardiff Galvanizers, Cambria House, East Moors Road, Cardiff, CF24 5EGFactory and PremisesCardiffRyan20232 Nov 2026£115,000——£115,000—Dismissed · not attended
12, HERALD WAY, CV3 2NYWarehouse and premisesCoventry City CouncilRyan202326 Oct 2026£110,000£90,000—£110,000Rental evidenceDismissed
BUNZL UK LTD, DANNY MORSON WAY, BIRCH COPPICE BUSINESS PARK, WATLING STREET, DORDON, DORDON, B78 1SEWarehouse and premisesNorth Warwickshire Borough CouncilRyan202326 Oct 2026£1,010,000£970,000—£1,010,000Comparable assessments (tone)Dismissed
EXMEDIA LTD, HERALD WAY, CV3 2NYWarehouse and premisesCoventry City CouncilRyan202326 Oct 2026£133,000£110,000—£133,000Rental evidenceDismissed
CORE 2, CORE 42 BUSINESS PARK, MERIDIAN DRIVE, DORDON, DORDON, B78 1TXWarehouse and premisesNorth Warwickshire Borough CouncilRyan202326 Oct 2026—£625,000———Dismissed
TRUSTSPAN, FRYORS CLOSE, MURTON LANE, MURTON LANE, YO19 5UFFactory and premisesCity of York CouncilRyan202322 Oct 2026£89,000£49,000—£76,000Comparable assessments (tone)Allowed in part
107 Cowbridge Road East, Cardiff CF11 9AGOffices and PremisesCardiffRyan202320 Oct 2026—£31,000——Comparable assessments (tone)Allowed in part
BUFAB UK LTD, LINCOLN ROAD, HP12 3RQWorkshop and premisesBuckinghamshire CouncilRyan202313 Oct 2026£158,000£122,000—£128,000Comparable assessments (tone)Allowed
The Ship Inn, The Ship Inn, CH47 3BBPublic house and premisesWirral Borough CouncilPubs Advisory Service20239 Oct 2026£17,250£12,000£16,000£16,000Trading receipts (pubs, hotels)Dismissed
2 A, NEW STAR ROAD, LE4 9LPFactory and PremisesLeicester City CouncilRyan20239 Oct 2026£110,000£99,000—£110,000—Dismissed
23, NEW STAR ROAD, LE4 9JDWorkshop and PremisesLeicester City CouncilRyan20238 Oct 2026£72,000£65,000—£72,000Comparable assessments (tone)Dismissed
19 AND 21, NEW STAR ROAD, LE4 9JDWorkshop and PremisesLeicester City CouncilRyan20238 Oct 2026£79,000£70,000—£79,000Comparable assessments (tone)Dismissed
UNITS 4-7, DEANS TRADING ESTATE, M27 0JFWarehouse and premisesSalford City CouncilRyan20237 Oct 2026£121,000£115,000—£115,000Zoning or layoutAllowed
ALBANY ENGINEERING CO LTD (THE) (SITE N0 1&2), CHURCH ROAD, GL15 5EQFactory and premisesForest of Dean District CouncilRyan20237 Oct 2026£86,000£59,500—£86,000Comparable assessments (tone)Dismissed
UNIT 4, LONDON ROAD RETAIL PARK, LONDON ROAD, CA1 2PDRetail warehouse and premisesCumberland CouncilRyan20235 Oct 2026£86,500£44,500—£79,000—Allowed in part
Unit 1A, Swansea Enterprise Park, Llansamlet, Swansea, SA7 9RFRetail warehouse and premisesSwanseaRyan202328 Sept 2026£203,000£154,000—£154,000Rental evidenceAllowed
11TH FLR BUILDING 7, CHISWICK PARK, 566, CHISWICK HIGH ROAD, W4 5YGOffices and premisesLondon Borough of HounslowRyan202328 Sept 2026£1,210,000——£1,210,000Comparable assessments (tone)Dismissed
BUILDING 7 5TH FLR NORTH, CHISWICK PARK, 566, CHISWICK HIGH ROAD, W4 5YGOffices and premisesLondon Borough of HounslowRyan202328 Sept 2026£600,000——£600,000Comparable assessments (tone)Dismissed
BUILDING 4 (PT 1ST FLR REAR - ­2ND FLR), CHISWICK PARK, CHISWICK HIGH ROAD, W4 5YEOffices and premisesLondon Borough of HounslowRyan202328 Sept 2026£1,900,000——£1,900,000Comparable assessments (tone)Dismissed
5, COUPLAND ROAD, HINDLEY, WN2 4HTFactory and premisesWigan MBCRyan202328 Sept 2026£397,500£367,500—£367,500Quantum or end allowanceAllowed
BUILDING 7 6TH FLR CHISWICK PARK, 566, CHISWICK HIGH ROAD, W4 5YGOffices and premisesLondon Borough of HounslowRyan202328 Sept 2026£1,210,000——£1,210,000Comparable assessments (tone)Dismissed
3RD FLR SOUTH BUILDING 11, CHISWICK PARK, CHISWICK HIGH ROAD, W4 5YAOffices and premisesLondon Borough of HounslowRyan202328 Sept 2026£620,000——£620,000Comparable assessments (tone)Dismissed
BST NASH HOUSE, 39-41A, MADDOX STREET, W1S 2PROffices and premisesCity of WestminsterRyan202328 Sept 2026£62,500—£59,500£59,500—Dismissed
BUILDING 4 (GND FLR LEFT REAR) CHISWICK PARK, CHISWICK HIGH ROAD, W4 5YEOffices and premisesLondon Borough of HounslowRyan202328 Sept 2026£382,500——£382,500Comparable assessments (tone)Dismissed
BUILDING 4 (3RD FLR RIGHT MIDDLE), CHISWICK PARK, CHISWICK HIGH ROAD, W4 5YEOffices and premisesLondon Borough of HounslowRyan202328 Sept 2026£159,000——£159,000—Dismissed
3RD FLR LEFT NORTH BUILDING 11, CHISWICK PARK, CHISWICK HIGH ROAD, W4 5YAOffices and premisesLondon Borough of HounslowRyan202328 Sept 2026£141,000——£141,000Comparable assessments (tone)Dismissed
3RD FLR RIGHT NORTH BUILDING 11, CHISWICK PARK, CHISWICK HIGH ROAD, W4 5YAOffices and premisesLondon Borough of HounslowRyan202328 Sept 2026£335,000——£335,000—Dismissed
LUTRON (INC 101-106 FENCHURCH STREET), PT 4TH F 52-54, LEADENHALL STREET, EC3A 2BJOffice and premisesCity of London CorporationSavills201725 Sept 2026—£141,000£159,000£141,000Change of circumstancesAllowed in part
4th Flr East 3-5, Burlington Gardens, W1S 3EPOffices and premisesCity of WestminsterRyan202321 Sept 2026£285,000£242,000—£249,000Comparable assessments (tone)Allowed
6TH FLR 3-5, BURLINGTON GARDENS, W1S 3EPOffices and premisesCity of WestminsterRyan202321 Sept 2026£497,500£422,500—£437,000—Allowed
UNIT 2, GLENMORE TRADE PARK, GREENWICH WAY, SP10 4EYWarehouse and premisesTest Valley Borough CouncilRyan202318 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 CouncilRyan202318 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 CouncilRyan202318 Sept 2026£52,000£49,000—£52,000—Dismissed
178, Camford Way,, LU3 3ANWorkshop and premisesLuton Borough CouncilRyan202318 Sept 2026£34,500£32,500—£34,500—Dismissed
199-203, Leagrave Road, LU3 1RJWorkshop and premisesLuton Borough CouncilRyan202318 Sept 2026£41,000£38,500—£41,000—Dismissed
Units 5 & 7, Scott Road, LU3 3BFWorkshop and premisesLuton Borough CouncilRyan202318 Sept 2026£42,000£39,500—£42,000—Dismissed
UNIT 4, GLENMORE TRADE PARK, GREENWICH WAY, SP10 4EYWarehouse and premisesTest Valley Borough CouncilRyan202318 Sept 2026£37,750£25,000£31,000£31,000—Dismissed
(INCL 2ND & 3RD FS STH 11) 10, NEW SQUARE, WC2A 3QDOffices and premisesLondon Borough of CamdenRyan202318 Sept 2026—£465,000—£465,000Comparable assessments (tone)Allowed
5 TH FLR 1, BARTHOLOMEW LANE, EC2N 2AXOffice and premisesCity of London CorporationRyan202310 Sept 2026£390,000£355,000—£390,000Comparable assessments (tone)Dismissed
UNIT 13, BURFORD WAY, NE35 9PZFactory and premisesSouth Tyneside CouncilRyan202310 Sept 2026£140,000£126,000—£140,000—Dismissed
WEST LONDON VOLKSWAGEN, CAPITAL INTERCHANGE WAY, TW8 0EXCar Showroom and premisesLondon Borough of HounslowRyan202310 Sept 2026£1,490,000£855,000—£1,490,000—Dismissed
22, LANSDOWNE ROAD, CR0 2BDWorkshop and premisesLondon Borough of CroydonRyan202310 Sept 2026£234,000£209,000—£234,000Comparable assessments (tone)Dismissed
73 - 77 & 64, Clarendon Road, WD17 1TXOffices and premisesWatford Borough CouncilDeloitte20178 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 CouncilRyan20234 Sept 2026—£237,000—£237,000—Agreed at hearing

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. England: contains public sector information licensed under the Open Government Licence v3.0 — decisions © Valuation Tribunal Service. Wales: decisions of the Valuation Tribunal for Wales, published at valuationtribunalwales.net.

Every council

England

Wales