Tribunals · City of Westminster · 2017 rating list

41-43 Wardour Street, W1D 6PY

Restaurant and premises Decided 22 June 2021 CHG100099817 Aitchison Raffety - Rob Clifford

OutcomeAllowed in partThe tribunal reduced the rateable value, but by less than the ratepayer sought.

Original RV£650,000£2025/m²

Ratepayer sought£510,000

VO conceded first£625,000−4% before the hearing

Tribunal decided£585,000£1900/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 (restaurant operator) sought to reduce the rateable value from £650,000 to £510,000, arguing for substantial allowances of 12.5% for varying floor levels and 12.5% for quantum. The Valuation Officer had initially resisted but conceded to reduce it to £625,000 (with reduced tone and 4% quantum allowance). The tribunal found the appellant's method of determining allowances (aimed at matching historical rents from 2014-2018) insufficiently evidenced but accepted the established tone of £1900/m2. The tribunal determined that while allowances for the property's size and layout were reasonable, the appellant failed to demonstrate comparable properties with similar allowances, and the tribunal preferred the Valuation Officer's revised assessment with 10% for varying floor levels and 4% for quantum, resulting in £585,000 RV.

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