Figures are as stated in the decision, and are values in the 2017 list; a dash means the document does not state that figure. This judgement decided 3 properties together; the figures above are for this appeal's property (CAR PARKING SPACES (19) OPP, WIGAN METROPOLITAN DEVELOPMENT CO LTD, WIGAN WN3 5BA). Every property is listed below.
The 3 properties in this decision
One judgement covered all of these appeals. Each property’s figures as the judgement states them (2017 list); this appeal’s property is highlighted.
| Property | Original RV | Sought | Tribunal decided | Outcome |
|---|---|---|---|---|
| CAR PARKING SPACES (19) OPP, WIGAN METROPOLITAN DEVELOPMENT CO LTD, WIGAN WN3 5BAThis appeal | £6,600 | — | £6,600 | Dismissed |
| CAR PARKING SPACES (20) OPP, WIGAN METROPOLITAN DEVELOPMENT CO LTD, WIGAN WN3 5BA | £7,000 | — | £7,000 | Dismissed |
| CAR PARKING SPACES (250) OPP, WIGAN METROPOLITAN DEVELOPMENT CO LTD, WIGAN WN3 5BA | £87,500 | — | £87,500 | Dismissed |
What was argued and what the tribunal found
The appellant argued that three car parking spaces should be deleted from the 2017 rating list (or reduced to nil value) as they should have been merged into the main office assessment rather than assessed separately, particularly as they were contiguous with the main office hereditament. The tribunal found that while the separate assessments may have been erroneous, the appellant's proposal only requested a reduction to nil, not a merger. As no merger proposal was submitted and the car parking spaces had genuine value (circa £350 each), the tribunal could not reduce the entries to nil without losing that value from the list. The appeals were therefore dismissed and the original rateable values were retained.
Summary generated from the decision text and checked against it. The appellant was Wigan Metropolitan Development Co Ltd, represented.
Grounds argued
- Split or merge the assessment
- Validity of the proposal
- Evidence
- Expert report
- Hearing
- 2 May 2025
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