Budgen Motors, Stafford Park 1, TF3 3BD
Offices and premises Decided 24 May 2022 CHG100392882 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 proposed a 65% abatement to the rateable value of its office building to reflect material changes of circumstances related to the Covid-19 pandemic, effective from 23 March 2020. The tribunal found that section 1(4) of the Rating (Coronavirus) and Directors Disqualification (Dissolved Companies) Act 2021 clearly prohibited any reduction in rateable value for matters directly or indirectly attributable to coronavirus, and that the exceptions in section 1(5) did not apply to these appeals. The appeals were dismissed as the 2021 Act achieved its purpose of preventing Covid-19 related reductions to 2017 Rating List entries.
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
- 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); Canary Wharf office oversupply
- Hearing
- 18 May 2022
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