UNITS 11/12 BLACKWATER TRADING ESTATE, THE CAUSEWAY, CM9 4GG

What was argued and what the tribunal found

The appellant challenged the removal of three end allowances (3% access, 2.2% floor problems, 3% layout) that had been applied in the 2005 and 2010 lists and carried to the 2017 compiled entry but removed at check stage. The Valuation Officer justified removal based on a subject rent agreed 2.5 years after the antecedent valuation date. The tribunal found the subject rent deserved limited weight given its timing and that absent exceptional circumstances, there was a presumption the previous differentials were correct. The tribunal was persuaded by reference to Barnard & Barnard v Walker and the fact that similar allowances had been reinstated for a neighbouring property, finding the Valuation Officer's position inconsistent. The appeal was allowed with a revised RV of £402,500.

Summary generated from the decision text and checked against it. The appellant was Werner UK Sales & Distribution Ltd, represented.

Grounds argued

• Valuation method
• Quantum or end allowance

Evidence

Rents, Settled assessments, Earlier tribunal decisions

Cases cited

Barnard and Barnard v Walker; Lamb v Minards; Lotus and Delta v Culverwell; Martyn Lamb v Go Outdoors Ltd

Hearing

17 November 2022

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