318, TRINITY LEEDS, ALBION STREET, LS1 5AT
Shop and premises Decided 28 May 2026 CHG101215906 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 in rateable value from £184,000 (Zone A price of £1,500/m²) to £154,000 (£1,250/m²), arguing the subject property's passing rent was unreliable evidence. The tribunal found that while the subject property's rent analysed below £1,500/m², it lacked security of tenure under the 1954 Act and included a long rent-free period as incentive, making it unrepresentative. Considering the basket of rental evidence from comparable units within the same Trinity Shopping Centre and the subject property's superior prime location near the entrance and opposite an anchor store, the tribunal concluded the existing valuation at £1,500/m² was reasonable and dismissed the appeal.
Summary generated from the decision text and checked against it. The appellant was SKY UK, represented.
Grounds argued
- Rental evidence
- Comparable assessments (tone)
- Evidence
- Rents, Settled assessments
- Cases cited
- Lotus and Delta Ltd v Culverwell; Gardiner & Theobold LLP v Jackson; Lamb v Minards
- Hearing
- 8 May 2026
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