Helix Gateway, 36 Dearne Valley Parkway, Hoyland, Hoyland, S70 5SZ

What was argued and what the tribunal found

The appellant sought a reduction from £365,000 to £322,500, arguing that the car supermarket, originally built as an industrial warehouse, should be valued using comparable properties from within the same scheme and adopting relativities from a Doncaster car supermarket agreement. The tribunal allowed the appeal in part, accepting the Valuation Officer's revised valuation of £355,000. The tribunal found that while the property's current use as a car supermarket was the relevant basis for valuation under the principle from Poplar v Roberts, a wider geographical basket of comparable evidence across the country was appropriate, and the original £52.50 per m² adopted rate was reasonable for a prominent location near road links.

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

Grounds argued

• Comparable assessments (tone) · decisive
• Rental evidence
• Valuation method

Evidence

Rents, Earlier tribunal decisions

Cases cited

Poplar Assessment Committee v Roberts [1922]; Gardiner & Theobald LLP v David Jackson (VO) [2018] UKUT 0253 (LC)

Hearing

16 March 2022

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