Tribunals · Leeds City Council · 2017 rating list

Car Park at Josephs Well, Hanover Walk, LS3 1AB

Car Park and premises Decided 1 March 2024 CHG100705594 Lambert Smith Hampton - R Flockton

OutcomeAllowed in partThe tribunal reduced the rateable value, but by less than the ratepayer sought.
Original RV£225,000
Ratepayer sought£45,000
VO conceded first£120,000−47% before the hearing
Tribunal decided£120,000from 1 Apr 2017

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 assessment of a 300-space car park, arguing that 150 spaces allocated to office tenants should be removed from the assessment and that the value per space should be reduced from £750. The tribunal found that the appellant retained paramount control of all spaces and therefore they should remain in the assessment, but accepted that the lease restrictions affecting 150 spaces reduced their value and applied £400 per space (the settled value of a comparable car park at West Triangle) rather than £750, resulting in an RV of £120,000.

Summary generated from the decision text and checked against it. The appellant was J Pullan & Sons Limited, represented.

Grounds argued

  • Rental evidence · decisive
Evidence
Settled assessments, Earlier tribunal decisions
Cases cited
Lotus and Delta v Culverwell; Agora Shopping Centre Fund v Richie Roberts; Ladies Hosiery v West Middlesex Assessment Committee; Woolway v Mazars
Hearing
9 February 2024

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The tribunal’s decision in full

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