Tribunals · North Tyneside Council · 2017 rating list

Wren Kitchens, Unit 2, NE28 9PD

Retail warehouse and premises Decided 19 March 2024 CHG100691175 Lambert Smith Hampton - M Oates

OutcomeDismissedThe appeal failed and the rateable value was left unchanged.
Original RV£325,000£350/m²
Ratepayer sought—
VO conceded first—
Tribunal decided£325,000£300/m²

Figures are as stated in the decision; a dash means the document does not state that figure. This decision covers 2 properties; the figures shown are for the first listed.

What was argued and what the tribunal found

The appellant argued that the rateable values should be reduced by applying a lower main space rate of £275m2 rather than £350m2, based on analysis of rent-free periods and capital contributions. The Valuation Officer had already reduced the rate to £300m2 during the challenge process. The tribunal preferred the VO's approach to averaging the rent-free period over the full ten-year lease term and found that £300m2, when applied to the subject properties' actual area figures, supported the original assessed values. The tribunal considered the rental evidence and comparable properties (particularly Unit 1 in the same terrace at £350m2) as supporting the original assessments, and dismissed the appeals.

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

Grounds argued

  • Rental evidence · decisive
  • Comparable assessments (tone)
Evidence
Rents, Settled assessments
Cases cited
Lotus and Delta v Culverwell; Gardiner & Theobald LLP v David Jackson
Hearing
20 February 2024

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