971 ­973, GARRATT LANE, SW17 0LW

What was argued and what the tribunal found

The appellant, a funeral parlour operator, challenged the rateable value of £37,750 based on a £125/m² rate, proposing instead £100/m² giving an RV of £30,250. The appellant relied primarily on rental evidence from a 2015 rent review between connected parties (landlord and tenant) with no documentary support. The tribunal found this evidence unreliable due to the connected-party relationship, lack of supporting documentation, and the fact that rental evidence is only a starting point. The comparable properties provided by the Valuation Officer were rejected as being in different locations, substantially smaller, and in different use categories. The tribunal found the appellant failed to prove the current valuation unreasonable and dismissed the appeal.

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

Grounds argued

• Comparable assessments (tone)
• Rental evidence
• Valuation method

Evidence

Rents, Settled assessments

Cases cited

Lotus and Delta v Culverwell

Hearing

16 May 2025

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