Tribunals · South Gloucestershire Council · 2017 rating list

Claires Accessories, 15 West Walk, BS37 4AX

Shop and premises Decided 28 September 2021 CHG100121106 Lambert Smith Hampton - D Bullimore

OutcomeDismissedThe appeal failed and the rateable value was left unchanged.
Original RV£28,000£625/m²
Ratepayer sought£10,000
VO conceded first—
Tribunal decided£28,000£625/m²

Figures are as stated in the decision; a dash means the document does not state that figure. This decision covers 3 properties; the figures shown are for the first listed.

What was argued and what the tribunal found

The appellant argued that three retail units in a shopping centre were over-valued based on actual rental evidence showing a Zone A rate of £195/m2, and contended the rents supported much lower rateable values. The Valuation Officer argued the rental evidence was unreliable (being based on turnover, break clauses, or too distant from the valuation date) and relied instead on settled comparables and RSA discussions establishing a tone of value for West Walk of £625-£900/m2. The tribunal found the rental evidence carried little weight, accepted the tone of the list was established, and concluded the current Zone A rates of £625/m2 and £600/m2 at the lower end of the tone were properly supported, dismissing all appeals.

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

Grounds argued

  • Rental evidence
  • Comparable assessments (tone) · decisive
Evidence
Rents, Settled assessments, Earlier tribunal decisions, Photographs
Cases cited
Lotus and Delta v Culverwell; K Shoe Shops v Hardy; Gardiner & Theobald LLP v David Jackson; Futures (London) Ltd v Stratford
Hearing
13 September 2021

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The tribunal’s decision in full

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