Tribunals · City of Westminster · 2017 rating list

BST & GRD FLRS 10 BERKELEY SQUARE, W1J 6EF

Restaurant and premises Decided 19 April 2024 CHG100467138 Gerald Eve LLP - CCA

OutcomeAllowed in partThe tribunal reduced the rateable value, but by less than the ratepayer sought.
Original RV£1,890,000£2850/m²
Ratepayer sought£1,270,000
VO conceded first—
Tribunal decided£1,790,000£2700/m²

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 argued the assessment of £1,890,000 RV was excessive, based on rental evidence from Sexy Fish at 4-6 Berkeley Square (set at £2500/m2 tone of the list) and different relativities for the link area and rear restaurant. The tribunal found rental evidence from Sexy Fish in July 2014 (close to the AVD of 1 April 2015) most reliable and calculated a rate of £2700/m2, rejecting the appellant's lower proposed relativities for the rear restaurant but accepting a 75% relativity for the link area. The assessment was reduced to £1,790,000 RV.

Summary generated from the decision text and checked against it. The appellant was Amazonico UK Ltd, represented.

Grounds argued

  • Rental evidence
  • Comparable assessments (tone) · decisive
  • Zoning or layout
Evidence
Rents, Settled assessments, Earlier tribunal decisions, Expert report
Cases cited
Lotus & Delta v Culverwell; Masala Zone Ltd v Golding; Specialeyes plc v Felgate; O'Brien v Harwood; Futures London Ltd v Stratford; K Shoe Shops Ltd v Hardy; Ladies Hosiery and Underwear Ltd v West Middlesex Assessment Committee
Hearing
28 March 2024

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