Unit E, Riverway, CM20 2SN
Go-kart track and premises Decided 8 March 2023 CHG100219664 Dunlop Heywood
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 argued that the go-kart racetrack was a demountable, bespoke structure installed by the tenant as part of its business operations and should be excluded from the valuation as a chattel, proposing an RV of £139,000. Alternatively, if rated, it should be valued using decapitalisation of installation costs (£148,000). The Tribunal found that the racetrack was a substantial, weight-bearing structure akin to a mezzanine floor that had become an integral part of the building, citing the Wilkinson test for assessing whether items are chattels or part of the hereditament. The Tribunal concluded that as a tenant improvement to an indoor go-kart venue, the track would add value to the property and upheld the VO's valuation at £184,000.
Summary generated from the decision text and checked against it. The appellant was Go Karting for Fun Ltd, represented.
Grounds argued
- Valuation method
- Evidence
- Photographs, Expert report
- Cases cited
- Wilkinson (VO) v Edmundson Electrical Limited; Bunyan (VO) v Acenden Ltd; Gardiner & Theobold LLP v Jackson (VO)
- Hearing
- 21 February 2023
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