18 CADOGAN GARDENS, SW3 2RP

What was argued and what the tribunal found

The appellant, a dental practice, challenged the rateable value on the basis of recent rental evidence at £532/m² and comparable surgeries valued at £400-£500/m². The tribunal found that the appeal property should be valued on an office basis as it was capable of such use with minor works. The tribunal accepted rental evidence for nearby office properties on Sloane Street and Lower Sloane Street, set in 2014/2015 and supporting the £640/m² rate applied in the assessment. The panel concluded there was insufficient evidence that the appeal property's use as a dental surgery would achieve a substantially lower rent than office premises, and the appeal was dismissed.

Summary generated from the decision text and checked against it. The appellant was Happy Kids Dental Practice Ltd, represented.

Grounds argued

• Comparable assessments (tone) · decisive
• Rental evidence
• mode or category of occupation

Evidence

Rents, Settled assessments

Cases cited

Lotus & Delta v Culverwell; Scottish & Newcastle Retail Limited & Allied Domecq Retailing Limited v R F Williams; Williams v Scottish & Newcastle Retail Ltd; Gardiner & Theobald LLP v David Jackson

Hearing

18 October 2023