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Tribunals · London Borough of Hackney · 2017 rating list

146 Clapton Common, E5 9AG

Hotel and premises Decided 5 May 2021 CHG100017691 JMA Chartered Surveyors

OutcomeAllowedThe tribunal reduced the rateable value.
Original RV · 2017 list—
Ratepayer sought£35,750
VO conceded first£53,000
Tribunal decided£35,750from 1 Apr 2017

Figures are as stated in the decision, and are values in the 2017 list; a dash means the document does not state that figure. This judgement decided 2 properties together; the figures above are for this appeal's property (146 Clapton Common, Clapton, London E5 9AG). Every property is listed below.

The 2 properties in this decision

One judgement covered all of these appeals. Each property’s figures as the judgement states them (2017 list); this appeal’s property is highlighted.

The properties covered by this tribunal decision, with the figures it states for each
PropertyOriginal RVSoughtTribunal decidedOutcome
Kent Hall Hotel, 414 Seven Sisters Road, Finsbury Park, London N4 2LX—£70,000£70,000Allowed
146 Clapton Common, Clapton, London E5 9AGThis appeal—£35,750£35,750Allowed

What was argued and what the tribunal found

The appellant argued that the rental comparison method used by the VO was inappropriate due to insufficient reliable rental evidence for small independent hotels in the locality, and that a shortened profits method based on trading accounts was more suitable. The tribunal found the VO's rental evidence to be of very limited assistance, being historic and questionable in nature, and therefore accepted the appellant's receipts and expenditure approach. The tribunal determined that the fair maintainable trade figures were reasonable and the percentage rates adopted to establish rental bids were appropriate, resulting in rateable values of £70,000 for Kent Hall Hotel and £35,750 for Kadimah Carmel Hotel.

Summary generated from the decision text and checked against it. The appellant was an individual ratepayer, represented.

Grounds argued

  • Rental evidence
  • Valuation method
  • Trading receipts (pubs, hotels)
Evidence
Rents, Trading accounts, Earlier tribunal decisions
Cases cited
Gardiner & Theobald LLP v David Jackson
Hearing
14 April 2021

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The tribunal’s decision in full

Download the PDF · Find it on valuationtribunal.gov.uk

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.