1 st Flr Unit 2.06, Buck Street Market 198, Camden High Street, Camden High Street, NW1 8QP
Market units - food and drink Decided 19 January 2024 CHG101055366 Appeal My Rates UK Ltd
Figures are as stated in the decision; a dash means the document does not state that figure. This decision covers 8 properties; the figures shown are for the first listed.
What was argued and what the tribunal found
The appellants argued that the price per m² of £2,700 was excessive, particularly given that the units were on upper floors (1st and 2nd) with less footfall, operating under restricted hours, and that a landlord's concession suggested overvaluation. The tribunal found that rental evidence from the immediate locality from 2014-15, ranging from £1,360.07 to £3,022.97 per m², supported the adopted price of £2,700 per m². The tribunal was not persuaded that the appeal hereditaments were in a secondary location or that restricted hours had a significant effect on value, and disregarded the Covid-related concession under the Rating (Coronavirus) Act 2021. Accordingly, all appeals were dismissed and the current rateable values were confirmed.
Summary generated from the decision text and checked against it. The appellant was Appeal My Rates UK Ltd, represented.
Grounds argued
- Rental evidence · decisive
- Zoning or layout
- Comparable assessments (tone)
- Evidence
- Rents
- Cases cited
- Gardiner & Theobald LLP v David Jackson (VO) [2018] UKUT 0253 (LC); Vistra International Expansion Ltd and others v Ms Dawn Bunyan (Valuation Officer)
- Hearing
- 20 December 2023
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