Tribunals · Cornwall Council · 2017 rating list

The Works, 27 Fore Street, PL25 5PX

Shop and premises Decided 9 January 2024 CHG100773920 Lambert Smith Hampton - D Bullimore

OutcomeAllowed in partThe tribunal reduced the rateable value, but by less than the ratepayer sought.
Original RV£53,000£390/m²
Ratepayer sought£41,250
VO conceded first£51,000−4% before the hearing
Tribunal decided£49,000£360/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 argued that the property at 27 Fore Street, St Austell was over-assessed at £53,000 RV based on a zone A rate of £390/m², proposing a reduction to £41,250 using £300/m² based on rental evidence of the subject property (£50,000 pa analysed at £337.77/m²) and comparable rents in the surrounding area. The tribunal found the subject property rent was good evidence for a reduction, but as a lease renewal rather than an open market letting, gave it less weight than a new letting would receive. The tribunal determined that a zone A rate of £360/m² was most appropriate, reducing the RV to £49,000 with effect from 1 April 2017, reflecting the property's prime location on Fore Street and the weight of rental evidence.

Summary generated from the decision text and checked against it. The appellant was The Works Stores Limited, represented.

Grounds argued

  • Rental evidence
  • Comparable assessments (tone)
Evidence
Rents, Settled assessments
Cases cited
Lotus and Delta v Culverwell; Gardiner & Theobald LLP v David Jackson
Hearing
11 December 2023

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