Tribunals · London Borough of Waltham Forest · 2017 rating list

UNIT 8 UPLANDS TRADING ESTATE, BLACKHORSE LANE, E17 5QJ

Warehouse and premises Decided 10 July 2025 CHG101082191 Altus Group - Oakland - Manchester/Ryan Property Tax Services UK Limited

OutcomeAllowed in partThe tribunal reduced the rateable value, but by less than the ratepayer sought.
Original RV£34,250
Ratepayer sought£0
VO conceded first£0−100% before the hearing
Tribunal decided£0from 17 Oct 2022

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 deletion of the property from the rating list on grounds that redevelopment works rendered it incapable of beneficial occupation between October 2022 and January 2023. The Valuation Officer agreed to reduce the rateable value to nil but proposed a temporary reduction rather than outright deletion. The tribunal allowed the appeal in part, confirming the reduction to nil rateable value for the temporary period of 17 October 2022 to 11 January 2023 only, exercising its discretionary power under regulation 38(7) to time-limit the alteration to the duration of the circumstances justifying it.

Summary generated from the decision text and checked against it. The appellant was BNPPDSJ LTD & BNPPDS LTD AS TRUSTEES OF BUKPF, represented.

Grounds argued

  • State of repair or deletion
  • Change of circumstances
  • Building works or disturbance nearby · decisive
Change of circumstances
redevelopment works
Evidence
None from the ratepayer
Cases cited
Newbigin (VO) v Monk [2017] UKSC 14; Avison Young Limited v Jackson (VO) & Moore (VO) v Great Bear Distribution Ltd [2021] EWCA Civ 969; Segro Public Limited Company v Dyer [VTE CHG101152807]; Porter (VO) v Gladman Sipps [2011] UKUT 2004 (LC); Gardiner & Theobald LLP v David Jackson (VO) [2018] UKUT 0253 (LC); Aviva v Whitby (VO) RA/3/2011
Hearing
13 June 2025

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