Tribunals · Westmorland and Furness Council · 2023 rating list

JELD­WEN UK LTD, MARDALE ROAD, PENRITH INDUSTRIAL ESTATE, PENRITH INDUSTRIAL ESTATE, CA11 9EH

Factory and premises Decided 31 January 2025 CHG101163906 Altus Group - Oakland - Manchester

OutcomeAllowed in partThe tribunal reduced the rateable value, but by less than the ratepayer sought.
Original RV£342,500£28.5/m²
Ratepayer sought£277,500
VO conceded first£277,500−19% before the hearing
Tribunal decided£312,500£26/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 company challenged the VO's assessment of £342,500 RV, arguing the tone of value of £28.50/m² was excessive. The VO's evidence comprised rents for comparable properties in Carlisle which supported the higher value, but the tribunal found the comparable properties unreliable due to small unit sizes and tenure differences, and noted the 34% increase from the 2017 list appeared excessive. The tribunal determined that £26/m² was reasonable as a mid-point between rural Penrith properties (£17-£18.59/m²) and similar-sized Carlisle units (£31-£32/m²), resulting in an RV of £312,500.

Summary generated from the decision text and checked against it. The appellant was Jeld-Wen UK Limited, represented.

Grounds argued

  • Comparable assessments (tone)
  • Valuation method
Evidence
Rents, Settled assessments, Photographs
Cases cited
Lotus and Delta v Culverwell; Gardiner & Theobald LLP v David Jackson
Hearing
20 December 2024

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