Tribunals · Leeds City Council · 2017 rating list

Go Home Direct Trading Ltd, Unit 9 1, LS23 7FE

Retail warehouse and premises Decided 21 July 2025 CHG100430160 Wharfedale Property Management Ltd

OutcomeAllowed in partThe tribunal reduced the rateable value, but by less than the ratepayer sought.

Original RV£29,750

Ratepayer sought£0

VO conceded first£14,750−50% before the hearing

Tribunal decided£11,750from 1 Jul 2019

Figures are as stated in the decision; a dash means the document does not state that figure.

What was argued and what the tribunal found

The appellant contended that a material change of circumstances on 1 July 2019 resulted in an 80% vacancy rate and two lease renewals at peppercorn rents, warranting a nil rateable value. The Valuation Officer had awarded a 50% allowance. The tribunal found that whilst the vacancy rate would have had a considerable effect on rental negotiations, insufficient evidence demonstrated that a hypothetical tenant on 1 April 2015 would not have paid any rent if the vacancy level had been the same. The tribunal applied a 60% allowance as more appropriate, reducing the RV from £29,750 to £11,750, allowing the appeal in part.

Summary generated from the decision text and checked against it. The appellant was Trustees of Patrizia Hanover Property Unit Trust, represented.