Ground Floor To Third Floor, 200 Oxford Street, W1D 1NU

What was argued and what the tribunal found

The appellant challenged the rateable value of a retail property on Oxford Street, arguing for a lower Zone A base rate and removal of a 15% uplift for rear access. The tribunal found the Zone A base rate of £650/m² was appropriate in line with the Group Pre-Challenge Review, but agreed that the 15% uplift for rear access (applied erroneously and not consistently to comparable properties) should be removed. The tribunal determined the rateable value at £1,940,000, allowing the appeal in part by removing the rear access uplift while maintaining other adjustments.

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

Grounds argued

• Comparable assessments (tone)
• Quantum or end allowance · decisive

Evidence

Settled assessments, Expert report, Photographs

Cases cited

Barnard & Barnard v Walker (VO) 1975 RA 383; Gardiner & Theobald LLP v David Jackson (VO) [2018] UKUT 0253 (LC)

Hearing

22 October 2025

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