Unit 1, Athene Place, EC4A 3BQ

What was argued and what the tribunal found

The appellant argued the property, previously a restaurant, should have a nil rateable value as it was now being used as a site office and building contractors would not pay rent for such use. The tribunal accepted that the mode of occupation had changed to a site office, but found that absent any structural alterations to prevent its use as a restaurant, it should still be valued as such using an unadjusted rate of £400/m². The appeal was dismissed with the rateable value remaining at £92,500.

Summary generated from the decision text and checked against it. The appellant was Aztec Financial Services, represented.

Grounds argued

• Valuation method
• Change of circumstances

Change of circumstances

change of use from restaurant to site office

Evidence

Photographs, Expert report

Cases cited

Scottish & Newcastle Retails v Williams (VO); Williams (VO) v Scottish & Newcastle Retail Ltd and Allied Domecq Retailing Ltd

Hearing

15 November 2023

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