Chapel Court, 204 Fleetwood Road North, FY5 4BJ

What was argued and what the tribunal found

The appellant sought to reduce the rateable value from £31,500 (£80/m2) to £18,000 (£45/m2), arguing that comparable properties submitted by the valuation officer were not truly comparable as they were smaller and in a more vibrant location, and that the Lancashire County Council building at £45/m2 was more comparable. The tribunal found that the appellant's comparables lacked sufficient supporting evidence and that the valuation officer's analysed rents for comparable properties, particularly Moy Vets at £132/m2 for a similarly-sized converted office space, provided good evidence supporting the £80/m2 rate. The appeal was dismissed as the appellant failed to provide sufficient evidence that the £31,500 valuation was unreasonable.

Summary generated from the decision text and checked against it. The appellant was Partington's Holiday Centres Limited, represented.

Grounds argued

• Comparable assessments (tone) · decisive
• Rental evidence

Evidence

Rents, Settled assessments

Cases cited

Lotus and Delta v Culverwell; Gardiner & Theobald LLP v David Jackson

Hearing

1 April 2025