Tribunals · Gloucester City Council · 2017 rating list

Claires's Accessories, 14 Kings Walk, GL1 1RW

Shop and premises Decided 15 May 2023 CHG100700275 Lambert Smith Hampton - D Bullimore

OutcomeAllowed in partThe tribunal reduced the rateable value, but by less than the ratepayer sought.
Original RV£48,000£850/m²
Ratepayer sought£37,250
VO conceded first—
Tribunal decided£43,000£750/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 challenged the rateable value of £48,000 on the basis that comparable neighbouring properties in Kings Walk had been reduced in tone during a Group Pre-challenge Review, but the subject property had not. The tribunal found that while the appellant's analysed rent of £682/m2 was too low, the valuation officer's tone of £850/m2 was unreasonable, and determined that a tone of £750/m2 was appropriate, reducing the RV to £43,000.

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

Grounds argued

  • Comparable assessments (tone)
  • Rental evidence
Evidence
Rents, Settled assessments, Photographs
Cases cited
Lotus and Delta v Culverwell
Hearing
5 May 2023

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