Tribunals · Gosport Borough Council · 2017 rating list

HUHTAMAKI VAN LEER,, ROWNER ROAD,, PO13 0PR

Factory and premises Decided 26 November 2020 CHG100146161 Altus Group - Oakland - Manchester

OutcomeAllowed in partThe tribunal reduced the rateable value, but by less than the ratepayer sought.
Original RV£735,000£40/m²
Ratepayer sought£555,000
VO conceded first£490,000−33% before the hearing
Tribunal decided£647,000£35/m²

Figures are as stated in the decision; a dash means the document does not state that figure. This decision covers 2 properties; the figures shown are for the first listed.

What was argued and what the tribunal found

The appellant argued that the original rateable values of £735,000 and £610,000 (later VO-reduced to £490,000) at £40/m2 were excessive and not in line with comparable properties, particularly Condor Logistics at £30/m2. The tribunal found that whilst the appellant's comparables supported a lower rate, the best evidence was Condor Logistics, a similar-sized 1980s industrial property, and determined that £35/m2 was the appropriate tone reflecting the physical attributes and location of both properties. The appeals were allowed in part, with reductions to £647,000 and £442,000 respectively.

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

Grounds argued

  • Rental evidence
  • Comparable assessments (tone) · decisive
Evidence
Rents, Settled assessments, Photographs
Cases cited
Gardiner & Theobald LLP v David Jackson
Hearing
16 November 2020

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