Tribunals · Leeds City Council · 2010 rating list

161 Wakefield Road, Gildersome Morley, Leeds, Leeds, LS27 7HH

Warehouse and premises Decided 15 March 2021 33940740 Paul Rabbette Ltd

OutcomeAllowed in partThe tribunal reduced the rateable value, but by less than the ratepayer sought.
Original RV—
Ratepayer sought£142,000
VO conceded first—
Tribunal decided£166,000£120/m²

Figures are as stated in the decision; a dash means the document does not state that figure. This decision covers 2 properties; the figures shown are for the first listed.

What was argued and what the tribunal found

The appellant proposed merging two hereditaments with an RV of £142,000, arguing for a reduced main space price of £105/m² and a 12.5% fragmentation allowance. The Valuation Officer proposed £167,000 with £120/m² and a 10% fragmentation allowance. The tribunal allowed the appeal in part, adopting £120/m² for office space (following comparable evidence and prior settlement), rejecting the increased fragmentation allowance, and determining a final RV of £166,000 with effect from 1 June 2011.

Summary generated from the decision text and checked against it. The appellant was Mazars Llp, represented.

Grounds argued

  • Comparable assessments (tone) · decisive
  • Quantum or end allowance
  • Split or merge the assessment
Evidence
Settled assessments, Photographs, Expert report
Cases cited
Gardiner & Theobald LLP v David Jackson (VO) [2018] UKUT 0253 (LC)
Hearing
24 February 2021

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