Edith Rose Day Nursery, Oxford Road, SL4 5DX
Offices and premises Decided 24 May 2022 CHG100444041 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 companies appealed for reductions in rateable values on the basis of material changes in circumstances arising from the coronavirus pandemic. The tribunal dismissed all 26 appeals on the preliminary legal point that section 1(4) of the Rating (Coronavirus) and Directors Disqualification (Dissolved Companies) Act 2021 clearly prohibited any reduction in rateable value where the grounds were directly or indirectly attributable to coronavirus, and no exception under section 1(5) applied to the subject properties.
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); Canary Wharf office oversupply
- Hearing
- 18 May 2022
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