Grd Flr 11, Palmer Street, SW1H 0AD
Offices and premises Decided 24 May 2022 CHG100373584 Altus Group - Oakland - Manchester
Figures are as stated in the decision; a dash means the document does not state that figure. This decision covers 26 properties; the figures shown are for the first listed.
What was argued and what the tribunal found
The appellant sought a 65% reduction in the rateable value of an office building, arguing that material changes in circumstances arising from the Covid-19 pandemic (including government measures, lockdowns, and resulting changes in public behaviour and attitudes) justified the reduction. The tribunal dismissed the appeal, finding that section 1(4) of the Rating (Coronavirus) and Directors Disqualification (Dissolved Companies) Act 2021 prohibited any account being taken of matters directly or indirectly attributable to coronavirus, and that none of the limited exceptions in section 1(5) applied to the property.
Summary generated from the decision text and checked against it. The appellant was Vistra International Expansion Ltd, represented.
Grounds argued
- Change of circumstances · decisive
- Change of circumstances
- covid
- Evidence
- None from the ratepayer
- Cases cited
- Clement v Addis Ltd; Chilton-Merryweather v Hunt; Pavlou (Valuation Officer); The Financial Conduct Authority v Arch and others; John Burvill and Gareth David Jones (Valuation Officer); Kendrick (Valuation Officer)
- Hearing
- 18 May 2022
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