Tribunals · Slough Borough Council · 2023 rating list

2 ND FLR, 252, BATH ROAD, SL1 4DX

Offices and premises Decided 17 April 2026 CHG101190100 Ryan Property Tax Services UK Limited

OutcomeDismissedThe appeal failed and the rateable value was left unchanged.
Original RV£250,000£275/m²
Ratepayer sought£205,000
VO conceded first—
Tribunal decided£250,000£275/m²

Figures are as stated in the decision; a dash means the document does not state that figure. This decision covers 2 properties; the figures shown are for the first listed.

What was argued and what the tribunal found

The appellants challenged the rateable values for two office floors, arguing that the tone of £275/m² was excessive and should be reduced to £225/m². The tribunal analysed competing rental evidence, finding the Valuation Officer's analysis of the ground floor rent at £324/m² more persuasive than the appellant's £220/m² because the form of return showing £400,000 fit-out costs supported treating the rent-free period as being in lieu of those works rather than a standalone incentive. The tribunal also rejected the appellant's reliance on comparable evidence from Maidenhead, finding it was in a different market from Bath Road, Slough, and accepted that the adopted rate of £275/m² was reasonable. The appeals were dismissed without amendment to the rating list.

Summary generated from the decision text and checked against it. The appellant was ZTE (UK) LTD, represented.

Grounds argued

  • Rental evidence · decisive
  • Comparable assessments (tone)
Evidence
Rents, Expert report
Cases cited
Lotus and Delta v Culverwell; Bunyan v Acenden Limited; Hitchings v Shoosmiths LLP & Mando Group Ltd
Hearing
9 April 2026

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The tribunal’s decision in full

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