Tribunals · London Borough of Waltham Forest · 2010 rating list

Land Adj. Unit 5, Cork Tree Way Hall Lane, London, London, E4 8JA

Car Park and Premises / Workshop and Premises / Car Showroom and Premises Decided 24 March 2021 25030410 Autohouse Associates

OutcomeDismissedThe appeal failed and the rateable value was left unchanged.

Original RV£4,400

Ratepayer sought£225,000

VO conceded first—

Tribunal decided£4,400

Figures are as stated in the decision; a dash means the document does not state that figure. This decision covers 3 properties; the figures shown are for the first listed.

What was argued and what the tribunal found

The appellant sought to merge three separate hereditaments (car park, workshop, and showroom) into a single assessment at £225,000 RV, as had been determined in an earlier tribunal decision. The appellant argued the properties met the contiguity conditions under the Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018, contending they formed a functional unit despite being separated by service roads. The tribunal found the three hereditaments were not contiguous under either the Mazars test or the statutory definition in section 64(3ZD), as they were separated by service/public access roads with no internal access between them, and therefore should remain as three separate assessments.

Summary generated from the decision text and checked against it. The appellant was Group 1 Automotive, represented.