Tribunals · Watford Borough Council · 2017 rating list

73 - 77 & 64, Clarendon Road, WD17 1TX

Offices and premises Decided 8 September 2026 CHG101123058 Deloitte LLP - Mark Outtrim

OutcomeAllowed in partThe tribunal reduced the rateable value, but by less than the ratepayer sought.

Original RV£3,260,000£165/m²

Ratepayer sought£2,770,000

VO conceded first—

Tribunal decided£3,100,000£156.75/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 2017 rating list entry for a two-block office headquarters with a total area of 19,985m², arguing for a 15% quantum allowance to reduce the RV from £3,260,000 to £2,770,000 based on the property's large size. The tribunal found insufficient market evidence to support a 15% allowance but, having regard to the comparable property 300 Capability Green in Luton (similar size, 5% allowance granted), concluded that a 5% quantum allowance was appropriate, reducing the RV to £3,100,000 with the split-site allowance retained.

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