11, Emery Gate, SN15 3JP

What was argued and what the tribunal found

The appellant challenged the rateable value of a retail unit in Emery Gate Shopping Centre, arguing that the zone A rate of £550/m² (later reduced to £500/m² by the Valuation Officer) was excessive. The appellant proposed £400/m². The tribunal found that new lettings on comparable units at the antecedent valuation date (Units 8, 9, and 14) analysed to £364-£395/m², carrying the most weight. The tribunal rejected the Valuation Officer's argument that a tone at £500/m² was established, finding insufficient compelling evidence to support this. The appeal was allowed, reducing the RV from £28,000 to £22,600 based on a zone A rate of £400/m².

Summary generated from the decision text and checked against it. The appellant was Lone Eagle Retail Ltd, represented.

Grounds argued

• Rental evidence
• Comparable assessments (tone) · decisive

Evidence

Rents, Settled assessments

Cases cited

Arma Hotels Ltd v Dawn Bunyan (VO) [2023] UKUT 00003(LC); Dawn Bunyan (VO) v Acenden Ltd [2023] UKUT 17(LC); Lotus and Delta v Culverwell (VO) and Leicester City Council [1976] RA 141; Gardiner & Theobald LLP v David Jackson (VO) [2018] UKUT 0253 (LC)

Hearing

9 April 2023

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