CERAMIC HOUSE, CHORLEY OLD ROAD, BL1 4JL
Showroom and premises Decided 4 January 2024 CHG100752163 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 sought a 5% end allowance for fragmentation/split site and a 5% allowance for mixed ages, arguing the property comprised two detached buildings of different ages which disadvantaged the site. The tribunal found that while the two units lacked interconnectivity, the current occupiers had been there since 2007 and the arrangement clearly suited their business, with no demonstrated disadvantage. The panel also considered that applying different price per m² for each building's age already reflected the mixed-age disadvantage, so an additional allowance would constitute double counting. The comparable properties cited were too distant, had different characteristics, and were in different valuation schemes to support the claimed allowances. The appeal was dismissed as the appellant failed to produce sufficient evidence to justify the claimed allowances.
Summary generated from the decision text and checked against it. The appellant was Tile Mart Ltd, represented.
Grounds argued
- Split or merge the assessment
- Change of circumstances
- Evidence
- Settled assessments
- Hearing
- 11 December 2023
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