Tribunals · South Gloucestershire Council · 2017 rating list

Sodbury Florist, Unit 3c-3d, Hatherells Yard, High Street, High Street, BS37 6BA

Retail and office premises Decided 22 February 2021 CHG100026003

OutcomeAllowed in partThe tribunal reduced the rateable value, but by less than the ratepayer sought.
Original RV£17,250£260/m²
Ratepayer sought—
VO conceded first—
Tribunal decided£14,750£220/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 appellants challenged the rateable values on the basis that the rental analysis was flawed and that the values were inconsistent with the High Street comparables. The tribunal found that whilst the rents agreed in 2013 (nearly two years before the antecedent valuation date) were good starting point evidence, adjustments were required to reflect the statutory hypothesis, including disregarding tenant fit-out costs and adjusting rent-free periods. The tribunal adopted a tone of £220 per m2 Zone A (lower than the VO's £260) as a reasonable compromise between the analysed rents and the need to have regard to the inferior location of the properties in the courtyard versus the High Street frontages.

Summary generated from the decision text and checked against it. The appellant was CDF (31) Limited, represented.

Grounds argued

  • Rental evidence · decisive
  • Comparable assessments (tone)
Evidence
Rents, Earlier tribunal decisions, Photographs
Cases cited
Lotus and Delta v Culverwell; Edma (Jewellers) Ltd v Moore; Ladies Hosiery and Underwear Ltd v West Middlesex Assessment Committee
Hearing
16 February 2021

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The tribunal’s decision in full

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