Tribunals · Stoke-on-Trent City Council · 2017 rating list

SCS, Victoria Road, ST4 2TE

Retail warehouse and premises Decided 3 February 2023 CHG100757625 Lambert Smith Hampton - D Bullimore

OutcomeDismissedThe appeal failed, leaving the value at the figure the Valuation Officer had already conceded.

Original RV£103,000£85/m²

Ratepayer sought£66,500

VO conceded first£99,000−4% before the hearing

Tribunal decided£99,000£80/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, trading as SCS, sought to reduce the rateable value from £99,000 to £66,500 based on a rent agreed at £95,000 per annum following a lengthy rent-free period. The tribunal accepted that the unusually long rent-free period required analysis over the full 10-year lease term rather than to first review, but found that comparable rental evidence from other retail warehouses on the same site (particularly EuroCarpets at £92/m² and the adjacent Halfords property at £85/m²) supported the existing £80/m² valuation. The appeal was dismissed as the appellant failed to satisfy the tribunal that the existing valuation of £99,000 was excessive.

Summary generated from the decision text and checked against it. The appellant was A Share and Sons Ltd, represented.