W MCCLURE LTD, COLLEGE ROAD, LA23 1BX
Warehouse and premises Decided 6 May 2026 CHG101244966 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 argued that the rateable value of £94,000 was unreasonable, relying on comparable assessments of similar cash and carry stores in the same scheme which showed lower rates of increase between the 2017 and 2023 lists. The Valuation Officer relied on rental evidence from properties in the locality close to the antecedent valuation date, which supported a higher base rate. The tribunal found the rental evidence from local properties more persuasive than the appellant's comparable assessment evidence, particularly as the comparables were located significant distances away and were not in the same area, and therefore dismissed the appeal.
Summary generated from the decision text and checked against it. The appellant was W McClure Ltd, represented.
Grounds argued
- Comparable assessments (tone) · decisive
- Evidence
- Settled assessments, Rents
- Cases cited
- Lotus and Delta v Culverwell
- Hearing
- 15 April 2026
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