UNITS 3­-5 TOWER HOUSE, TOWER CENTRE, EN11 8UR

What was argued and what the tribunal found

The appellant (through its representative) argued that the rent passing of £36,000 payable under a lease commencing 11 February 2020 demonstrated the rateable value should be reduced to £36,250 (£110/m2). The Valuation Officer relied on comparable rental evidence, particularly 68 High Street which had been rent-reviewed in July 2020 at £186.32/m2, supporting a tone of £150/m2. The tribunal found the subject property's rent unreliable due to absence of information about the rent review terms and what defects the landlord had required the tenant to remedy, and considered the comparable evidence (though not ideal) the best available, supporting the £150/m2 valuation. The appellant failed to discharge the burden of proving the rateable value unreasonable.

Summary generated from the decision text and checked against it. The appellant was Towers Thompson Limited, represented.

Grounds argued

• Rental evidence · decisive
• Comparable assessments (tone)

Evidence

Rents, Settled assessments

Cases cited

Lotus & Delta v Culverwell

Hearing

27 January 2025

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