Porsche Centre Tewkesbury, Shannon Way, GL20 8ND

What was argued and what the tribunal found

The appellant challenged the rateable value on the grounds that the price per m² of £185 was excessive and inconsistent with comparable car showrooms in the area which were valued at £150 per m². The appellant relied on comparable assessments showing that the appeal property was valued at the highest level of all car showrooms in the Gloucester area, whereas the 2010 list had been valued consistently with others at £120 per m². The tribunal found that whilst a lease rent of £365,000 per annum existed, it should be treated with caution as a connected party transaction. The tribunal attached most weight to the comparable assessments and determined that at £185 per m² the valuation was unreasonable and inconsistent, reducing the value to £150 per m² (£277,500 RV including plant and machinery allowance).

Summary generated from the decision text and checked against it. The appellant was Dick Lovett (Specialist Cars) Ltd, represented.

Grounds argued

• Comparable assessments (tone) · decisive
• Rental evidence

Evidence

Rents, Settled assessments

Cases cited

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

Hearing

6 July 2022