UNIT 9, MOSS LANE MILL, MOSS LANE, ROYTON, ROYTON, OL2 6HR
Warehouse and premises Decided 26 January 2026 CHG101205174 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 argued that the rateable value should be reduced from £37,250 to £29,250 based on rental evidence from the subject property and comparable units, proposing a tone of £37/m² instead of the listed £47/m². The tribunal found that the tone of £47/m² was reasonable when considering the wider basket of evidence, particularly Unit 1 Moss Lane which was closer to the antecedent valuation date and analysed to £49.04/m². The tribunal determined that other rents were too far removed from the AVD to properly support the reduction, and the pattern of valuations across the industrial estate supported the existing assessment.
Summary generated from the decision text and checked against it. The appellant was Northern Fire Solutions Ltd, represented.
Grounds argued
- Rental evidence
- Comparable assessments (tone) · decisive
- Evidence
- Rents, Settled assessments
- Cases cited
- Lotus and Delta v Culverwell
- Hearing
- 8 January 2026
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