Arch 193, Carlisle Lane, SE1 7LH
Offices and premises Decided 24 May 2022 CHG100377794 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 appellants sought a 65% reduction in rateable value for the lead office property, proposing a material change of circumstances attributable to coronavirus and citing impacts on the locality and public behaviour. The tribunal dismissed all 26 appeals on a preliminary legal point, finding that section 1(4) of the Rating (Coronavirus) and Directors Disqualification (Dissolved Companies) Act 2021 clearly prohibited any reduction based on matters directly or indirectly attributable to coronavirus, and none of the statutory exceptions in section 1(5) applied. The tribunal held that the 2021 Act achieved its intended effect of preventing reductions reflecting coronavirus impacts on the 2017 rating list.
Summary generated from the decision text and checked against it. The appellant was Vistra International Expansion Ltd and others, represented.
Grounds argued
- Change of circumstances
- Change of circumstances
- covid
- Evidence
- Expert report
- Cases cited
- Clement v Addis Ltd; Chilton-Merryweather v Hunt; Pavlou (Valuation Officer); The Financial Conduct Authority v Arch; John Burvill and Gareth David Jones (Valuation Officer); Kendrick (Valuation Officer)
- Hearing
- 18 May 2022
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