M J Warner, Hare Street, SG9 0EA
Offices and Premises Decided 24 May 2022 CHG100377331 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 company sought a 65% reduction in the rateable value of an office building on the basis of material change of circumstances caused by the Covid-19 pandemic, including effects of government measures and public anxiety. The tribunal dismissed the appeal, holding that section 1(4) of the Rating (Coronavirus) and Directors Disqualification (Dissolved Companies) Act 2021 clearly prohibited any reduction in assessment relating directly or indirectly to coronavirus, and none of the narrow 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); Karen Kendrick (VO)
- Hearing
- 18 May 2022
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