Tribunals · Northumberland County Council · 2017 rating list

Semples Of Berwick, Semples Of Berwick, Tweedmouth Industrial Estate, Tweedmouth Industrial Estate, TD15 2XF

Car showroom and premises Decided 15 February 2022 CHG100261498 Knight Frank - Joanne Corney

OutcomeAllowedThe tribunal reduced the rateable value.
Original RV£34,250£50/m²
Ratepayer sought£15,500
VO conceded first£23,750−31% before the hearing
Tribunal decided£16,000£32.91/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 2017 rating list entry of £34,250 RV (reduced to £24,000 before appeal) for a car showroom in a secondary location. The appellant argued for £15,500 RV based on a 25% reduction from the 2010 list tone, citing significant decline in car dealership values outside the M25 between 2008 and 2015. The tribunal found the VO had unjustifiably increased the tone from £45/m² in 2010 to £50/m² in 2017, contrary to expert evidence showing market decline. The tribunal adopted the appellant's valuation approach at £32.91/m² for showroom space, reducing the RV to £16,000, recognising the impact of car supermarkets, online sales, and loss of franchises on secondary location car showrooms.

Summary generated from the decision text and checked against it. The appellant was Semples of Berwick, represented.

Grounds argued

  • Comparable assessments (tone) · decisive
  • Valuation method
  • Change of circumstances
Change of circumstances
market downturn in car dealerships; car supermarket growth; loss of franchise
Evidence
Expert report, Rents, Settled assessments
Hearing
25 January 2022

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