Happy Hands Day Nursery, St James Road, NN5 5HU
Offices and premises Decided 24 May 2022 CHG100433613 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 rateable value for an office building based on material changes of circumstances arising from the Covid-19 pandemic, arguing that physical manifestations in the locality (such as reduced pedestrian traffic) were relevant matters under Schedule 6 to the 1988 Act. The tribunal dismissed the appeal because section 1(4) of the Rating (Coronavirus) and Directors Disqualification (Dissolved Companies) Act 2021 expressly prohibits taking account of any matter directly or indirectly attributable to coronavirus, and none of the specific exceptions in section 1(5) applied to this case.
Summary generated from the decision text and checked against it. The appellant was Vistra International Expansion Ltd, 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 and others; John Burvill and Gareth David Jones (Valuation Officer); Kendrick (Valuation Officer)
- Hearing
- 18 May 2022
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