Tribunals · South Gloucestershire Council · 2017 rating list

Barnardo's, Units 3A To 3B, BS37 6BA

Shop and premises Decided 22 February 2021 CHG100076019 Maugha Mitchell Chartered Surveyors - Simon Maughan

OutcomeAllowed in partThe tribunal reduced the rateable value, but by less than the ratepayer sought.
Original RV£17,250£260/m²
Ratepayer sought£17,250
VO conceded first£16,750−3% before the hearing
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 (landlords of two retail units) challenged the rateable values on rental evidence grounds. The tribunal accepted that the rents were agreed in 2013, some two years before the AVD, and made adjustments for rent-free periods and repairs obligations. The tribunal adopted a tone of £220 per m2 Zone A (reduced from the VO's £260 per m2) by reference to the analysed rents, the location in a less prominent alleyway off the High Street (rather than on the High Street itself which was valued at £265 per m2), and comparable assessments, resulting in reduced RVs.

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

Grounds argued

  • Rental evidence
  • Comparable assessments (tone)
Evidence
Rents, Settled assessments
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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