Tribunals · Stockton-on-Tees Borough Council · 2023 rating list

BT 50/47, EARLSWAY,, THORNABY, STOCKTON­ON­TEES, CLEVELAND, TS17 9JU, TS17 9JU

Warehouse and premises Decided 2 September 2025 CHG101200192 Ryan Property Tax Services UK Limited

OutcomeDismissedThe appeal failed and the rateable value was left unchanged.
Original RV£73,000£33.29/m²
Ratepayer sought£60,000
VO conceded first—
Tribunal decided£73,000£33.29/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, a company holding a five-year lease on a detached industrial warehouse, challenged the rateable value of £73,000 (£33.29/m2), seeking reduction to £60,000 (£27.40/m2) based on the lease rent between connected parties. The tribunal found the lease rent was between connected parties and therefore applied little weight to it. Having regard to comparable industrial properties on the estate that rented for £37-£45/m2, the tribunal concluded the adopted rate of £33.29/m2 was reasonable and not excessive. The appeal was dismissed.

Summary generated from the decision text and checked against it. The appellant was Leader Online Limited, represented.

Grounds argued

  • Comparable assessments (tone) · decisive
  • Rental evidence
Evidence
Rents, Settled assessments
Cases cited
Lotus and Delta v Culverwell
Hearing
8 August 2025

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