1St Fl Wynstay House 148, Bradfield Road, S6 2BW
Offices and premises Decided 21 June 2022 34074152 Martin Reifer
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 sought to challenge an invalidity notice by proposing alteration to the 2010 rating list with effective dates of June 2013, claiming the properties should have been deleted or reduced to nil rateable value. The tribunal found that such proposals could only be validly made under the PICO Act where they resulted from Mazars-related hereditament mergers, and only before 1 January 2020. The subject properties were already separate entries and not the result of Mazars splits, and the appellant had the opportunity to make such proposals during the list's operation or within statutory time limits. The proposal dated February 2020 was therefore out of time and invalid.
Summary generated from the decision text and checked against it. The appellant was JLL Investments Ltd, represented.
Grounds argued
- Validity of the proposal
- Split or merge the assessment
- Effective date
- Cases cited
- Woolway (VO) v Mazars LLP [2015] UKSC 53; Newbigin (VO) v Monk [2017] UKSC 14; Stormhill Properties Limited v Roberts (VO) [2022] UKUT 109 (LC)
- Hearing
- 26 May 2022
Similar decisions
- Yorkshire Building Society, Yorkshire House, Leopold Street, Leopold Street, S1 2GZ — Dismissed, 29 May 2025
- Excel Parking Services Limited, Unit P1, Sheffield Airport Business Park, Sheffield Airport Business Park, S9 1XU — Allowed, 21 Jan 2021
- Excel Parking Services Limited, 2 Europa Court, S9 1XE — Allowed, 16 Dec 2020
All decisions in Sheffield City Council · Offices nationally
Is your own rateable value in line?
A free check compares a property with the assessments around it and says plainly whether there is anything worth pursuing.
Check a propertyThe tribunal’s decision in full
Decision © Crown copyright, published by the Valuation Tribunal Service under the Open Government Licence v3.0 and reproduced unaltered. This site does not index the names of private individuals that appear in decisions. Information, not advice.