JOSEPH PARR(ALCO) LTD, HIGGINSHAW LANE, ROYTON, ROYTON, OL2 6HW
Builder's merchant and premises Decided 16 February 2026 CHG101225204 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 reinstatement of end allowances (5% for layout and 5% for sloping site) previously applied in the 2010 and 2017 lists, arguing no physical changes justified their removal. The tribunal found that the VO's revised valuation approach for 2023, using a consolidated unit price of £33.50/m², already reflected site disabilities and that reinstating allowances would constitute double counting. Without comparable evidence or rental data to demonstrate the 2023 valuation was unreasonable, the tribunal upheld the £150,000 entry.
Summary generated from the decision text and checked against it. The appellant was Joseph Parr Group Limited, represented.
Grounds argued
- Quantum or end allowance
- Comparable assessments (tone) · decisive
- Evidence
- None from the ratepayer
- Cases cited
- Barnard & Barnard v Walker (VO) (1975) RA 383; Lotus & Delta Ltd v Culverwell (VO) and Leicester City Council [1976] RA 141
- Hearing
- 20 January 2026
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