GREENACRE STREET GARAGE, GREENACRE STREET, BB7 1ED

What was argued and what the tribunal found

The appellant argued the 2017 list assessment incorrectly reduced the allowance for the property's divided/split nature from 10% to 5%, contending that allowances applied in the 2010 list should be carried forward without material change. The tribunal found that each rating list is valued de novo on its own merits and allowances need not be carried forward between lists. However, the tribunal accepted that the property's unconventional first-floor workshop access by ramp was a genuine disability distinguishing it from comparable fragmented properties, which typically had 5% allowances. The tribunal increased the allowance to 8%, reducing the assessment to £41,000 RV.

Summary generated from the decision text and checked against it. The appellant was The Clitheroe Carriage Co Ltd, represented.

Grounds argued

• Split or merge the assessment
• Quantum or end allowance

Evidence

Photographs, Settled assessments

Cases cited

Lamb v Minards (VO); Barnard & Barnard v Walker (VO); HMRC v Jackson (VO); Paul Dinsdale Insurance & Financial Services v Whitehead (VO); Mears Ltd v Smith (VO); Gardiner & Theobald LLP v David Jackson (VO)

Hearing

18 October 2023