Tribunals · Birmingham City Council · 2017 rating list

Adj Alistair Mackintosh Ltd, Bannerley Lane, B33 0SL

Warehouse and premises Decided 13 July 2023 CHG100757024 Rabbette Chartered Surveyors - Paul Rabbette

OutcomeDismissedThe appeal failed, leaving the value at the figure the Valuation Officer had already conceded.
Original RV£52,000
Ratepayer sought£29,000
VO conceded first£40,500−22% before the hearing
Tribunal decided—£32/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 a warehouse that had been split from an adjoining unit, proposing £29,000 with effect from 1 January 2019 based on a lower tone rate and allowances for layout and shared facilities. The tribunal determined that at the material date the property should have remained merged with its neighbouring unit under the Woolway v Mazars test, as there was direct internal and external communication and both were in common occupation. Accordingly, the appeal was dismissed as the subject property did not exist as a separate hereditament during the period in question.

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

Grounds argued

  • Split or merge the assessment · decisive
  • Comparable assessments (tone)
  • Zoning or layout
  • Relief or exemption
Evidence
Rents, Expert report, Photographs
Cases cited
Woolway v Mazars [2015] UKSC 53; Gardiner & Theobald LLP v David Jackson (VO) [2018] UKUT 0253 (LC)
Hearing
27 June 2023

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