Tribunals · Northumberland County Council · 2017 rating list

Next, Alemouth Road, NE46 3PL

Retail warehouse and premises Decided 9 July 2024 CHG101065471 GL Hearn Limited - Star 2017

OutcomeDismissedThe appeal failed and the rateable value was left unchanged.

Original RV£224,000£120/m²

Ratepayer sought—

VO conceded first—

Tribunal decided£224,000£120/m²

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, a retail warehouse operator, sought a reduction in the base rate from £120/m2 to £100/m2, arguing the current valuation was unreasonable based on rental and comparable evidence. The tribunal applied the Lotus and Delta test, examined the appeal property's rent (£180,000 per annum, or £72.96–£80.10/m2), and analyzed comparable properties within half a mile including units at Tyne Valley Retail Park and a B&M store. The tribunal found the appeal property occupied a superior location with free parking shared with Tesco and Aldi, and concluded the basket of rental evidence supported the current base rate of £120/m2, dismissing the appeal.

Summary generated from the decision text and checked against it. The appellant was Next PLC, represented.