Tribunals · Liverpool City Council · 2017 rating list

Bst 22, Sir Thomas Street, L1 6BW

Shop and premises Decided 1 December 2020 CHG100107427

OutcomeDismissedThe appeal failed and the rateable value was left unchanged.

Original RV£18,500£100/m²

Ratepayer sought£9,750

VO conceded first—

Tribunal decided£18,500£100/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 a reduction in RV from £18,500 to £9,750 based on £52/m² for this basement shop premises, arguing the actual rent of £9,000 pa should be the starting point and relying on comparable properties. The Valuation Officer maintained the £100/m² assessment was reasonable, supported by stronger rental evidence from nearby Stanley Street properties which analysed to £109.52/m² and £114.90/m². The tribunal dismissed the appeal, finding the appellant's rent was not derived from an open market transaction and was merely a calculated 6% return on the 2012 purchase price; the best evidence came from the Stanley Street comparables which supported the £100/m² valuation.

Summary generated from the decision text and checked against it. The appellant was an individual ratepayer, unrepresented.