Unit 6 Centurion Business Park Davyfield Road, BB1 2LB
Storage pods within industrial units Decided 25 November 2022 25175032 ATL Surveys Ltd
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 split three industrial units containing self-storage pods into separate hereditaments, following a test case decision (Store First Barnsley) that each pod was separately rateable. The tribunal found that the rating hypothesis requires valuation by reference to general demand for similar properties, not actual occupation, citing Telereal Trillium v Hewitt. The tribunal accepted the agreed rateable values for each property and allowed the appeals to split the assessments accordingly.
Summary generated from the decision text and checked against it. The appellant was Store First Limited, represented.
Grounds argued
- Split or merge the assessment
- Evidence
- Settled assessments, Earlier tribunal decisions
- Cases cited
- Telereal Trillium v Hewitt (2019) UKSC 23; Lotus and Delta v Culverwell
- Hearing
- 9 November 2022
Similar decisions
- Dreamline Travel Ltd, Stancliffe Street, BB2 2QR — Dismissed, 25 Sept 2023
- Unit 9 Centurion Business Park Davyfield Road, BB1 2LB — Allowed, 25 Nov 2022
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