Tribunals · Waverley Borough Council · 2023 rating list

EX ­ HI GROUP BUILDING, GILCAR WAY, WHITWOOD, WHITWOOD, WF10 5QH

Warehouse and Premises Decided 11 February 2026 CHG101217883 Ryan Property Tax Services UK Limited

OutcomeAllowed in partThe tribunal reduced the rateable value, but by less than the ratepayer sought.
Original RV£405,000£47.5/m²
Ratepayer sought—
VO conceded first—
Tribunal decided£390,000£45/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, owning the freehold of the distribution warehouse, challenged the rateable value of £405,000 proposing £362,500 based on an unadjusted rate of £42.50/m² versus the assessed £47.50/m². The tribunal considered rental evidence from new lettings including Wickes, Gilcar Way (10 months pre-antecedent valuation date) analysed at £37.66/m², along with settled assessment comparables and a mixed basket of other evidence. The tribunal determined that a reduction in the rate to £45/m² was appropriate, resulting in a revised rateable value of £390,000.

Summary generated from the decision text and checked against it. The appellant was UNISURGE INTERNATIONAL LIMITED, represented.

Grounds argued

  • Comparable assessments (tone) · decisive
Evidence
Rents, Settled assessments
Cases cited
Lotus and Delta v Culverwell; Gardiner & Theobald LLP v David Jackson
Hearing
15 January 2026

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The tribunal’s decision in full

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