4TH & PT 5TH FLR HERALD HOUSE, LAMBS PASSAGE, EC1Y 8LE
Offices and premises Decided 25 October 2021 CHG100117177 Altus Group - Oakland - Manchester
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 challenged the rateable value of £43,500 (base rate £350/m2 with 5% MCC allowance), arguing for £34,250 (base rate £290/m2 with 10% MCC allowance) based on the rental evidence from the property lease and citing building disturbance from adjacent YMCA redevelopment works. The tribunal found the comparable properties submitted were not sufficiently similar due to superior quality, location and construction. However, it concluded that the appeal property's poor layout, lack of facilities, and noise insulation issues warranted a reduction. The tribunal allowed the appeal in part, reducing the base rate to £320/m2 and increasing the MCC end allowance to 7.5%, resulting in a rateable value of £38,750.
Summary generated from the decision text and checked against it. The appellant was Catholic Herald Ltd, represented.
Grounds argued
- Comparable assessments (tone)
- Change of circumstances
- Rental evidence
- Change of circumstances
- building works disturbance
- Evidence
- Rents, Settled assessments, Photographs
- Cases cited
- Lotus and Delta v Culverwell (VO) and Leicester City Council [1976] RA 141
- Hearing
- 13 September 2021
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