Unit 9 Centurion Business Park Davyfield Road, BB1 2LB
Self-storage facility Decided 25 November 2022 25181275 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
Store First Limited appealed against the valuation officer's assessment, arguing that each storage pod should be treated as a separate hereditament for rating purposes, following the precedent set in the Store First Barnsley test case heard before the President of the VTE. The panel allowed the appeals and accepted the agreed rateable values for the three units (Unit 9: 285 pods at £74,414; Unit 8: 398 pods at £54,358; Unit 6: 564 pods at £100,060), finding that despite some leaseholders claiming their pods were worthless, the rating hypothesis requires valuation by reference to general demand for similar storage properties, citing the Supreme Court authority in Telereal Trillium v Hewitt.
Summary generated from the decision text and checked against it. The appellant was Store First Limited, represented.
Grounds argued
- Split or merge the assessment · decisive
- Evidence
- Settled assessments, Earlier tribunal decisions
- Cases cited
- Telereal Trillium v Hewitt; Lotus and Delta v Culverwell
- Hearing
- 9 November 2022
Similar decisions
- Dreamline Travel Ltd, Stancliffe Street, BB2 2QR — Dismissed, 25 Sept 2023
- Unit 6 Centurion Business Park Davyfield Road, BB1 2LB — Allowed, 25 Nov 2022
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