Tribunals · Oxford City Council · 2017 rating list

Boswells Cafe, Boswells Cafe, OX4 3UZ

Café and premises Decided 1 October 2025 CHG101107866 Lambert Smith Hampton - Birmingham CCA

OutcomeAllowed in partThe tribunal reduced the rateable value, but by less than the ratepayer sought.
Original RV£58,000£136.8/m²
Ratepayer sought£30,750
VO conceded first£55,500−4% before the hearing
Tribunal decided£50,000£123.12/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 argued that the rateable value of £58,000 (reduced to £55,500 at challenge stage) was excessive, proposing a base rate of £85.50 per m² instead of £136.80 per m². The tribunal found that comparable properties within the shopping centre had been overvalued and that reductions of approximately 10% had been agreed, supporting a similar reduction to the subject property. Consequently, the tribunal reduced the RV to £50,000 with effect from 1 April 2017, after applying a 10% reduction to the base rate along with existing allowances for quantum and lack of toilet facilities.

Summary generated from the decision text and checked against it. The appellant was Boswells Coffee Co Ltd, represented.

Grounds argued

  • Comparable assessments (tone) · decisive
  • Quantum or end allowance
  • Rental evidence
Evidence
Rents, Settled assessments
Cases cited
Lotus and Delta v Culverwell; Gardiner & Theobald LLP v David Jackson
Hearing
2 September 2025

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