Tribunals · Sheffield City Council · 2017 rating list

Excel Parking Services Limited, Unit P1, Sheffield Airport Business Park, Sheffield Airport Business Park, S9 1XU

Offices and premises Decided 21 January 2021 CHG100073987 Gerald Eve LLP - Stephen Hornby

OutcomeAllowedThe tribunal reduced the rateable value.

Original RV£43,250£95/m²

Ratepayer sought£28,750

VO conceded first—

Tribunal decided£28,750£60/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 sought to reduce the rateable value from £43,250 to £28,750 RV by arguing that a price per m² of £60 was appropriate, based on comparable rental evidence from Unit P4 at the same business park which analysed at £61.64/m². The tribunal, applying the Lotus and Delta principles, found that the adjacent comparable property's rent set close to the material date provided strong evidence for a lower valuation, and held that the hereditaments on Europa Link lacked the higher specifications (air conditioning, raised floors) found on comparable properties at Europa Court which commanded higher rents. The tribunal allowed the appeal and determined the RV at £28,750.

Summary generated from the decision text and checked against it. The appellant was Excel Parking Services Ltd, represented.