3, Armstong Way, North Seaton Industrial Estate, North Seaton Industrial Estate, NE63 0YB

What was argued and what the tribunal found

The appellant argued the ambulance station should be valued using the rental method as had been done in previous lists and contended that comparable light industrial properties within the same estate and other ambulance stations in the Northeast provided sufficient rental evidence. The tribunal found the rental method should not be applied because the comparable industrial properties lacked the specialist adaptations required for an ambulance station (diesel pumps, sluice rooms, rest rooms, training rooms, locker rooms, shower rooms) and were not in the same mode or category of use, and the rental evidence from other ambulance stations was insufficient in detail and geographic consistency. The tribunal confirmed the contractor's basis of valuation was appropriate for this sui generis class property and upheld the rateable value of £47,000.

Summary generated from the decision text and checked against it. The appellant was North East Ambulance Service NHSFT, represented.

Grounds argued

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

Evidence

Rents, Photographs, Settled assessments

Cases cited

Barnard and Barnard v Walker; Turnbull (VO) v Goodwyn School, Annemount School and Gower House School; Reeves (VO) v Cornwall VT; K Shoe Shops Ltd v Hardy

Hearing

25 April 2025