UNIT GO4 EXPORT BUILDING, 1 CLOVE CRESCENT, E14 2BA
Gym and premises Decided 14 March 2023 CHG100531109 Altus Group - Oakland - Manchester
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 challenged the rateable value of £55,500 (at £225/m²), proposing instead £39,500 (at £160/m²), arguing the rent should be analysed over five years without a 20% uplift for fit-out costs. The tribunal found the Valuation Officer's analysis of the rent correct, accepting the 20% uplift to reflect fit-out costs on the new-build shell unit and the application over the full lease term was reasonable. Adjusting the analysed rent to the 2015 valuation date using the RPI produced an estimated rate of £235/m², which did not show the existing assessment of £225/m² to be excessive.
Summary generated from the decision text and checked against it. The appellant was Crookfit Limited, represented.
Grounds argued
- Rental evidence · decisive
- Comparable assessments (tone)
- Evidence
- Rents, Expert report
- Cases cited
- Gardiner & Theobald LLP v David Jackson (VO) [2018] UKUT 0253 (LC); Scottish and Newcastle (Retail) Ltd v Williams (VO) [2000]; Poplar Assessment Committee v Roberts [1922]; Townley Mill v Oldham Assessment Committee [1936]; Lotus and Delta Ltd v Culverwell (VO) and Leicester City Council [1976] RA141
- Hearing
- 15 February 2023
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