Tribunals · Southend-on-Sea Borough Council · 2017 rating list

48-49, Marine Parade, SS1 2EN

Shop and premises Decided 4 August 2022 CHG100181348 JMA Chartered Surveyors

OutcomeAllowed in partThe tribunal reduced the rateable value, but by less than the ratepayer sought.
Original RV£59,000£240/m²
Ratepayer sought£36,000
VO conceded first—
Tribunal decided£38,500£150/m²

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 £59,000 based on a £240/m² Zone A rate for a retail shop unit on Southend seafront, proposing £36,000 (£150/m²). The key issue was the appropriate price per m² to adopt. The tribunal found the best evidence was the actual passing rent of £36,000 (assigned to the ground floor after separating residential components from a £52,000 lease), which the respondent's surveyor accepted as a fair approach. The tribunal rejected the respondent's comparable evidence as insufficiently comparable due to significantly smaller property sizes, and found that a larger property would command a lower rate per m². The tribunal allowed the appeal in part, adopting £150/m² for Zone A, resulting in a revised RV of £38,500.

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

Grounds argued

  • Comparable assessments (tone)
  • Rental evidence · decisive
Evidence
Rents, Settled assessments
Cases cited
Lotus and Delta Ltd v Culverwell; Gardiner & Theobald LLP v David Jackson
Hearing
8 July 2022

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