Tribunals · Birmingham City Council · 2017 rating list

Car Parking Spaces 189 to 191 at Centre City, 5-7 Hill Street, B5 4UA

Car Parking Spaces Decided 4 December 2024 CHG101063116 Sixteen Real Estate - John Scully

OutcomeDismissedThe appeal failed and the rateable value was left unchanged.
Original RV—
Ratepayer sought—
VO conceded first—
Tribunal decided—from 1 Apr 2017

Figures are as stated in the decision; a dash means the document does not state that figure. This decision covers 20 properties; the figures shown are for the first listed.

What was argued and what the tribunal found

The appellant, as landlord of a basement car park containing 204 parking spaces, challenged the effective date of the hereditaments entering the 2017 rating list, arguing they should have effect from 31 October 2022 (when the list was corrected from a single hereditament to 204 separate ones) or alternatively 24 January 2022 (when the car park first entered as a single hereditament). The tribunal found that the valuation officer correctly applied regulation 14(1B) in setting the effective date as 1 April 2017, the date the circumstances (the existence of the car parking spaces) first occurred, as the spaces had existed well before the 2017 list commenced and the valuation officer was entitled to make retrospective corrections to the list to fix the initial inaccuracy of misclassification.

Summary generated from the decision text and checked against it. The appellant was Bruntwood Aviva Ltd, represented.

Grounds argued

  • Effective date
Cases cited
BMC Properties and Management Ltd v Jackson (Valuation Officer) [2015] EWCA Civ 1306; Lamb & Shirley Ltd v Bliss (VO) [2001] EWCA Civ 562
Hearing
14 November 2024

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