Tribunals · Buckinghamshire Council · 2023 rating list

9, VALLEY CENTRE, GORDON ROAD,, HP13 6EQ

Warehouse and premises Decided 5 December 2025 CHG101179844 Ryan Property Tax Services UK Limited

OutcomeDismissedThe appeal failed and the rateable value was left unchanged.
Original RV£83,500£100/m²
Ratepayer sought£71,000
VO conceded first—
Tribunal decided£83,500£100/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 sought a reduced rateable value of £71,000 based on a main space price of £85/m². The tribunal found the passing rent for the subject property at £112/m² was too far from the valuation date to be reliable. Applying the Lotus & Delta guidance on tone of list comparables, the tribunal found that comparable property 2 Valley Centre with a passing rent analysed to £100.13/m² supported the VO's assessment of £83,500 RV (based on £100/m²). The appellant provided insufficient evidence to prove the valuation was unreasonable, so the appeal was dismissed.

Summary generated from the decision text and checked against it. The appellant was PL Blake Ltd, represented.

Grounds argued

  • Rental evidence
  • Comparable assessments (tone) · decisive
Evidence
Rents, tone_of_list_comparables
Cases cited
Lotus and Delta v Culverwell; Pointer v Norwich Assessment Committee; Gardiner & Theobald LLP v David Jackson
Hearing
21 November 2025

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The tribunal’s decision in full

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