Tribunals · Bath and North East Somerset Council · 2017 rating list

Units 8-9, Southgate, BA1 1AQ

Restaurant and premises Decided 13 June 2024 CHG100036064 Jones Lang LaSalle - Andrew Flower

OutcomeAllowed in partThe tribunal reduced the rateable value, but by less than the ratepayer sought.
Original RV£172,000£750/m²
Ratepayer sought£92,500
VO conceded first£138,000−20% before the hearing
Tribunal decided£126,000£550/m²

Figures are as stated in the decision; a dash means the document does not state that figure.

What was argued and what the tribunal found

The appellant challenged the VO's assessment of £172,000, proposing £92,500 based on a main space rate of £400 per m². The VO had reduced the assessment to £138,000 at £600 per m². The tribunal determined the correct tone of value for main space was £550 per m², supported by the agreed rate at Pizza Express (a comparable restaurant in the same shopping centre) and analysis of a nearby letting. The tribunal allowed the appeal in part, setting the RV at £126,000, finding the subject property benefited from its location in Southgate Shopping Centre as a focal point with high-quality retailers, which justified higher rental value than comparable properties on less prominent streets or more remote locations.

Summary generated from the decision text and checked against it. The appellant was SB Realty Ltd, represented.

Grounds argued

  • Comparable assessments (tone) · decisive
  • Rental evidence
Evidence
Rents, Settled assessments, Expert report, Photographs
Cases cited
Lotus and Delta Ltd v Culverwell; Gardiner & Theobald LLP v David Jackson; Simpsons Malt & Others v Craig Jones; Denton v TH White Ltd
Hearing
3 June 2024

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