Tribunals · Wiltshire Council · 2017 rating list

Carphone Warehouse, Unit 24, BA14 8AT

Shop and premises Decided 6 February 2025 CHG101168262 Knight Frank - Rating

OutcomeDismissedThe appeal failed and the rateable value was left unchanged.
Original RV£32,500
Ratepayer sought£0
VO conceded first—
Tribunal decided£32,500from 27 Feb 2023

Figures are as stated in the decision; a dash means the document does not state that figure. This decision covers 3 properties; the figures shown are for the first listed.

What was argued and what the tribunal found

The appellant contended that three retail units in a shopping centre were incapable of beneficial occupation on 27 February 2023 because they were undergoing an intensive programme of works (demolition, stripping, electrical modifications, and decoration) and should be deleted from the rating list. The tribunal found that although the properties had been subject to a programme of works, these were repair and refurbishment works typical of a landlord's activities between tenants, not a redevelopment scheme, and were assumed to be completed under the statutory hypothesis. The appeals were dismissed and the properties remained in the 2017 rating list.

Summary generated from the decision text and checked against it. The appellant was Sheet Anchor Investments Ltd, represented.

Grounds argued

  • State of repair or deletion · decisive
Evidence
Photographs, Expert report
Cases cited
Newbigin (Valuation Officer) v S J & J Monk (a firm) [2017] UKSC 14; Jackson (VO) v Canary Wharf Ltd [2019] RA 411; Porter (VO) v Trustees of Gladman SIPPS [2011] UKUT 204 (LC); Aviva Investors v Bunyan (VO) [2022]; Simpsons Malt & Others v Craig Jones (VO) & Others [2017] UKUT 0460; Denton v TH White Ltd [2014] WLR 3926
Hearing
21 January 2025

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