SMR Automive Mirrors Factory, 2, Castle Trading Estate, PO16 9SE
Factory and premises Decided 22 December 2023 CHG100942207 Altus Group - Oakland - Manchester
Figures are as stated in the decision; a dash means the document does not state that figure.
What was argued and what the tribunal found
The appellant sought a reduced rateable value of £315,000 based on a main space price of £35/m², arguing that comparable properties supported a lower tone of value. The tribunal dismissed the appeal, concluding that the Valuation Officer's assessment of £432,500 based on £45/m² was correct. The tribunal gave little weight to the appellant's comparables due to differences in location, age, and eaves height, and found the VO's comparable evidence more reliable.
Summary generated from the decision text and checked against it. The appellant was SMR Automotive Mirrors, represented.
Grounds argued
- Comparable assessments (tone) · decisive
- Valuation method
- Evidence
- Rents, Settled assessments, Photographs, Expert report
- Cases cited
- Lotus and Delta v Culverwell; Gardiner & Theobald LLP v David Jackson
- Hearing
- 24 November 2023
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