Tribunals · Cheshire East Council · 2023 rating list

UNITS D E & F BOALLOY SITE, RADNOR PARK INDUSTRIAL ESTATE, CW12 4XJ

Workshop and premises Decided 19 May 2026 CHG101232399 Ryan Property Tax Services UK Limited

OutcomeAllowedThe tribunal reduced the rateable value.
Original RV£108,000
Ratepayer sought£97,500
VO conceded first—
Tribunal decided£97,500£37/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 argued that two 5% end allowances for split/divided accommodation and inefficient layout should apply to the workshop and premises, reducing the RV from £108,000 to £97,500. The tribunal found that the physical disadvantages persisted from previous lists and would impact a hypothetical tenant's bid, and that the respondent's rental evidence post-dated the valuation date and included additional accommodation, making it unreliable for determining whether disadvantages were already reflected in the adopted tone. The appeal was allowed as the tribunal was satisfied that removal of the allowances was inconsistent with established rating principles.

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

Grounds argued

  • Quantum or end allowance · decisive
  • Comparable assessments (tone)
  • Valuation method
Evidence
Rents, Photographs, Earlier tribunal decisions
Cases cited
Barnard & Barnard v Walker (VO) (1975) RA 383; Lamb v Minards (VO) (1974) RA 153; Gardiner & Theobald LLP v David Jackson (VO) [2018] UKUT 0253 (LC)
Hearing
20 April 2026

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