N W W A, MIDDLETON ROAD, Royton, Royton, OL2 5LS
Sewage treatment works and premises Decided 18 June 2025 CHG100992370 Savills UK Limited
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 (United Utilities Water Limited) challenged the valuation of a sewage treatment works on the grounds that an underworking allowance (UWA) should be applied to reflect underutilised treatment capacity at the material date of 1 August 2019. The Valuation Officer had refused any allowance. The tribunal found that the subject property was operating at 68% capacity and that, using the higher of the population equivalent or flow ratio methodology, a 12% UWA was justified. The appeal was allowed and the rateable value was reduced to £1,313,000 effective from 1 August 2019.
Summary generated from the decision text and checked against it. The appellant was United Utilities Water Limited, represented.
Grounds argued
- Valuation method · decisive
- Evidence
- Expert report
- Cases cited
- Gardiner & Theobald LLP v David Jackson (VO) [2018] UKUT (LC)
- Hearing
- 10 June 2025
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