Tribunals · Southampton City Council · 2023 rating list

Carnival House, 100, Harbour Parade, West Quay Road, West Quay Road, SO15 1BA

Offices and premises Decided 20 February 2026 CHG101312473 Maughan Mitchell

OutcomeDismissedThe appeal failed and the rateable value was left unchanged.
Original RV—
Ratepayer sought£1,536,000
VO conceded first£1,920,000
Tribunal decided£1,920,000£140/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 sought a reduction from RV £2,190,000 to RV £1,536,000 (£112/m²) arguing the office market had declined 20% due to Covid and the dated nature of the property warranted an additional discount beyond the VO's 10% reduction to £1,920,000 (£140/m²). The tribunal dismissed the appeal, finding the appellant's evidence of market decline was unsupported, noting that comparable office properties in Southampton showed static or increased valuations between the 2017 and 2023 lists, and the leased rent on the subject property and occupancy history demonstrated market demand.

Summary generated from the decision text and checked against it. The appellant was an individual ratepayer, represented.

Grounds argued

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

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The tribunal’s decision in full

Download the PDF · Find it on valuationtribunal.gov.uk

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