Tribunals · Reigate and Banstead Borough Council · 2023 rating list

30, HIGH STREET, SM7 2LS

Shop and premises Decided 18 May 2026 CHG101220076 Ryan Property Tax Services UK Limited

OutcomeDismissedThe appeal failed and the rateable value was left unchanged.
Original RV£33,000£500/m²
Ratepayer sought£29,750
VO conceded first—
Tribunal decided£33,000£500/m²

Figures are as stated in the decision; a dash means the document does not state that figure. This decision covers 3 properties; the figures shown are for the first listed.

What was argued and what the tribunal found

The appellants challenged the zone A rate of £500/m2 used in the 2023 rating assessments, arguing for a reduction to £450/m2 to reflect market conditions and the Covid-19 pandemic. The tribunal examined comparable property rents on High Street, Banstead and found the three comparable rents analysed to between £494.19/m2 and £526.41/m2. Applying the principles established in Lotus & Delta, the tribunal was persuaded that the existing zone A rate of £500/m2 was not unreasonable and dismissed all three appeals.

Summary generated from the decision text and checked against it. The appellant was Pearl Chemist Ltd, represented.

Grounds argued

  • Comparable assessments (tone) · decisive
Evidence
Rents
Cases cited
Lotus & Delta Ltd v Culverwell (VO) and Leicester City Council [1976]; Gardiner & Theobald LLP v David Jackson (VO) [2018] UKUT 0253 (LC)
Hearing
28 April 2026

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The tribunal’s decision in full

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