Tribunals · Buckinghamshire Council · 2017 rating list

Audi Car Sales, Bicester Road, HP19 8AL

Audi car showroom with offices, workshop, parts store and parking spaces Decided 9 July 2025 CHG101134687 Avison Young (UK) Ltd

OutcomeAllowed in partThe tribunal reduced the rateable value, but by less than the ratepayer sought.
Original RV£115,000£180/m²
Ratepayer sought—
VO conceded first—
Tribunal decided£105,000£180/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 rateable value of £115,000 (at £180/m²) for a car showroom in Aylesbury, seeking a reduction to £127/m². The tribunal examined rental evidence and comparable assessments, applying the principles from Lotus & Delta v Culverwell. Although the tribunal found £180/m² to be a reasonable tone in the locality (supported by comparable showrooms assessed at £180/m² to £200/m²), it corrected the assessment to £105,000 due to an existing clerical error in the list reflecting the same £180/m² rate.

Summary generated from the decision text and checked against it. The appellant was Lithia Motors Group UK Ltd, represented.

Grounds argued

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

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