Parsons Bakery Ltd, Kiosk 4, BS23 1HL

What was argued and what the tribunal found

The appellant, a bakery operator, sought to reduce the rateable value from £24,000 to £17,000 by arguing that the price per m2 should be £425 instead of £600, citing comparisons with other larger units in the shopping centre that had been reduced following a Group Pre-Challenge Review. The Valuation Officer argued that the subject property, as a small kiosk, was part of a distinct sub-market of retail space and should be valued by reference to other similar kiosks. The tribunal dismissed the appeal, finding that whilst the actual rent appeared higher than other kiosks, it had been freely negotiated and the subject property's small size and irregular triangular shape made it non-comparable to the larger units reviewed in the GPCR.

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

Grounds argued

• Comparable assessments (tone)

Evidence

Rents, Settled assessments

Cases cited

Lotus and Delta v Culverwell; Gardiner & Theobald LLP v David Jackson

Hearing

11 October 2023