Tribunals · Oxford City Council · 2017 rating list

Costa Coffee, 3 The Clarendon Centre, OX1 3JD

Café and premises Decided 11 December 2020 CHG100082314 Gerald Eve LLP - R Stoney

OutcomeAllowedThe tribunal reduced the rateable value.
Original RV£105,000£1800/m²
Ratepayer sought£52,500
VO conceded first—
Tribunal decided£52,500£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 (Costa Limited) argued the property should be valued as a café on an overall basis at £550/m2 rather than as a shop on a zoning basis at £1,800/m2. The tribunal found that the planning permission and lease confirmed the property's use as a café, not retail, and accepted evidence showing cafés in Oxford were valued on an overall basis. The tribunal found the Valuation Officer's zoning approach was inconsistent with how other cafés were valued in the area, and accepted the appellant's valuation of £52,500 (with a 7.5% allowance for the Westgate car park closure period) based on a rental of £60,000 per annum, which was much closer to the valuation date than the 2006 rent of £132,000 previously relied upon.

Summary generated from the decision text and checked against it. The appellant was Costa Limited, represented.

Grounds argued

  • Zoning or layout
  • Valuation method
  • Rental evidence
  • Comparable assessments (tone)
Change of circumstances
Westgate car park closure
Evidence
Rents, Settled assessments, Photographs, Expert report
Cases cited
Lotus and Delta v Culverwell; Williams v Scottish & Newcastle Retail Ltd and Allied Domecq Retailing Ltd; Glasgow City Assessor v Monti Marino (Glasgow) Ltd
Hearing
30 November 2020

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The tribunal’s decision in full

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