Tribunals · Leeds City Council · 2023 rating list

67, BOAR LANE, LS1 6HW

Restaurant and Premises Decided 21 May 2026 CHG101217943 Ryan Property Tax Services UK Limited

OutcomeDismissedThe appeal failed and the rateable value was left unchanged.
Original RV£85,000£345/m²
Ratepayer sought£49,500
VO conceded first—
Tribunal decided£85,000£345/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, represented by a surveyor, argued that the restaurant should be valued at £200 per m² (RV £49,500) rather than £345 per m² (RV £85,000) on the basis that comparable properties in the Trinity Centre had experienced rental falls of 33-47% between the 2017 and 2023 rating lists due to Covid lockdown, whilst the subject property had only fallen 8%. The tribunal found that comparable rental evidence at the antecedent valuation date (1 April 2021) supported the valuation of £345 per m², including rents on nearby Boar Lane, and that the dramatic falls in the Trinity Centre upper floors did not reflect wider rental trends on the ground floor or in the subject's immediate locality.

Summary generated from the decision text and checked against it. The appellant was NEW WORLD TRADING COMPANY (UK) LIMITED, represented.

Grounds argued

  • Rental evidence · decisive
  • Comparable assessments (tone)
  • Change of circumstances
Change of circumstances
covid
Evidence
Rents, Settled assessments
Cases cited
Lotus and Delta v Culverwell
Hearing
1 May 2026

Similar decisions

All decisions in Leeds City Council · Pubs, hotels and leisure nationally

Is your own rateable value in line?

A free check compares a property with the assessments around it and says plainly whether there is anything worth pursuing.

Check a property

The tribunal’s decision in full

Download the PDF · Find it on valuationtribunal.gov.uk

Decision © Crown copyright, published by the Valuation Tribunal Service under the Open Government Licence v3.0 and reproduced unaltered. This site does not index the names of private individuals that appear in decisions. Information, not advice.