Gnd F Front, 319-323 West End Lane, NW6 1RN

What was argued and what the tribunal found

The appellant sought to reduce the rateable value from £172,000 to £133,000, arguing that the zone A rate of £900 per m² was excessive compared to other retail units on West End Lane valued at £750 per m², and that size/layout and return frontage allowances should be adjusted. The tribunal found that the subject property was significantly larger and distinctive compared to other properties on the street, attracting different types of retail bids, and that the passing rent of £160,000 pa (increasing to £180,133 pa), when adjusted to account for a £150,000 premium paid, supported the current valuation of £172,000 at £900 per m².

Summary generated from the decision text and checked against it. The appellant was John Lewis Partnership (Include Waitrose), represented.

Grounds argued

• Rental evidence
• Comparable assessments (tone)
• Quantum or end allowance

Evidence

Rents, Settled assessments

Cases cited

Lotus and Delta v Culverwell; Barnard and Barnard v Walker; Gardiner & Theobald LLP v David Jackson

Hearing

25 November 2022

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