Tribunals · East Staffordshire Borough Council · 2023 rating list

UNITS 1-­2, ELECTRIC STREET, DE14 1RQ

Warehouse and premises Decided 18 July 2025 CHG101089134 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£36,000£67.99/m²
Ratepayer sought£22,750
VO conceded first£26,500−26% before the hearing
Tribunal decided£24,500£43/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 challenged the original rateable value of £36,000 (£67.99 per m²), proposing £22,750 (£43.34 per m²). The Valuation Officer had revised it to £26,500 (£50 per m²) using Spa House as a comparable, applying a 0.33 relativity to its mezzanine. The tribunal accepted the appellant's analysis that the standard mezzanine relativity should be 1.1, not 0.33, which reduced Spa House's analysis to £43.44 per m². The tribunal adopted £43.00 per m² as a price reflecting both the subject rent and the corrected Spa House analysis, reducing the rateable value to £24,500.

Summary generated from the decision text and checked against it. The appellant was K & B Meats Limited, represented.

Grounds argued

  • Rental evidence · decisive
  • Comparable assessments (tone)
Evidence
Rents, Settled assessments
Cases cited
Lotus and Delta v Culverwell
Hearing
26 June 2025

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