Tribunals · Calderdale Metropolitan Borough Council · 2023 rating list

BAYS 1­3 & PART BAY 4 SIDHIL BUSINESS PARK, HOLMFIELD INDUSTRIAL ESTATE, HOLDSWORTH ROAD, HOLDSWORTH ROAD, HX2 9TN

Factory and premises Decided 29 May 2026 CHG101219636 Ryan Property Tax Services UK Limited

OutcomeDismissedThe appeal failed and the rateable value was left unchanged.
Original RV£282,500£29/m²
Ratepayer sought£270,000
VO conceded first—
Tribunal decided£282,500£29/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 challenged the rateable value of £282,500 (applying a main space rate of £29/m2), arguing it should be reduced to £270,000 (£27.50/m2), relying primarily on the passing rent from a 2019 lease. The tribunal found the appellant's rental evidence too remote from the antecedent valuation date and supported by inconsistent documentation, whereas the Valuation Officer's valuation was underpinned by a broader basket of regional rental and assessment evidence. Applying the principles from Lotus and Delta v Culverwell, the tribunal concluded the appellant had not provided sufficiently convincing evidence to displace the existing assessment and dismissed the appeal.

Summary generated from the decision text and checked against it. The appellant was Drive Devilbiss Healthcare Ltd, represented.

Grounds argued

  • Rental evidence · decisive
  • Comparable assessments (tone)
Evidence
Rents, Settled assessments, Photographs
Cases cited
Lotus and Delta v Culverwell
Hearing
15 May 2026

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