SAICA PAPER (UK) LTD 144, MANCHESTER ROAD, PARTINGTON, M31 4QN
Paper mill and premises Decided 11 March 2026 CHG101180949 Ryan Property Tax Services UK Limited
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 reduction from £3.27m to £2.65m based on disputing the base price (reducing from £35/m² to £30/m²) and claiming a 10% end allowance for site layout constraints. The tribunal dismissed both contentions. Regarding the base price, the appellant's comparable (Palm Paper Ltd in Norfolk) was too geographically remote, and the VO's comparables were unsuitable being small properties within schemes that excluded paper mills. Regarding the layout allowance, the appellant failed to demonstrate any meaningful operational disadvantage, noting the property was purpose-built for the occupier in 2012 with only modest additions in 2020-21.
Summary generated from the decision text and checked against it. The appellant was SAICA PACK UK LIMITED, represented.
Grounds argued
- Comparable assessments (tone)
- Quantum or end allowance
- Evidence
- Settled assessments, Photographs
- Cases cited
- Extra Mech Service Ltd v Valuation Officer
- Hearing
- 24 February 2026
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