A D Plant, Scottow Road, NR10 5GD
Anaerobic Digestion plants Decided 28 May 2025 CHG100890081 DMH Stallard LLP - Emily Wood/HMRC Solicitor’s Office - Mr Damilola Yakubu
Figures are as stated in the decision; a dash means the document does not state that figure. This decision covers 2 properties; the figures shown are for the first listed.
What was argued and what the tribunal found
The appellant argued that the Valuation Officer's standard 10% uplift to the tenant's share of capital assets to reflect operational risk was insufficient for AD plants, which face greater inherent risks than wind or solar farms. The tribunal accepted this argument and increased the uplift from 10% to 15% to reflect additional risks including working capital requirements and technology-specific operational risks. However, for the first-listed property (Oak Grove), the valuation cap meant the appeal was dismissed despite the uplift decision.
Summary generated from the decision text and checked against it. The appellant was Oak Grove Renewable Energy Ltd, represented.
Grounds argued
- Valuation method
- Quantum or end allowance
- Evidence
- Trading accounts, Expert report
- Cases cited
- Railway Assessment Authority v Southern Railway; Hong Kong Electric Co Ltd v Commissioner of Rating and Valuation; Fryer v Cox; O'Brien v Harwood
- Hearing
- 3 April 2025
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