CAPITAL CONNECT, TRAVELLERS LANE, NORTH MYMMS, AL9 7EX

What was argued and what the tribunal found

The appellant sought reinstatement of a 5% allowance for fragmentation that had been applied in previous rating lists (2005, 2010, 2017) but was removed when the property was moved to a different valuation scheme in the 2023 list. The tribunal found that under the principles established in Barnard and Barnard v Walker and Lamb v Minards, an allowance in a previous list should continue unless rebutted by evidence. The respondent argued that the price per m² adopted would account for fragmentation, but the tribunal noted the analysed rent was lower than the adopted price per m², so the allowance had not been adequately factored in. The tribunal therefore allowed the appeal and applied the 5% fragmentation allowance.

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

Grounds argued

• Comparable assessments (tone) · decisive
• Quantum or end allowance

Evidence

Rents, Settled assessments

Cases cited

Barnard and Barnard v Walker (Valuation Officer) LVC/231/1975; Lamb v Minards (VO) LVC/345/1973; Gardiner & Theobald LLP v David Jackson (VO) [2018] UKUT 0253 (LC)

Hearing

22 August 2025

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