Tribunals · London Borough of Waltham Forest · 2010 rating list

Rear Pt 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 26374500 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£4,400from 1 Apr 2010

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 (land adj Unit 5, rear part Unit 5, and Unit 6 Cork Tree Way) into a single assessment at £225,000 RV, relying on claimed functional connection as a franchised car dealership and on the Rating (Property in Common Occupation) Act 2018. The tribunal found that the three units were not contiguous as required—they were separated by service/public access roads and not directly intercommunicating. Applying the Supreme Court's test in Mazars and section 64(3ZD), the tribunal concluded the statutory contiguity condition was not met and the appeals were dismissed.

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