33 -35, YORK STREET, TW1 3JZ
Physiotherapy clinic and gym Decided 19 May 2026 CHG101321340 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, a physiotherapy clinic operator, challenged the 2023 rating list valuation arguing the property should be valued as a shop at £185/m² (RV £29,250) rather than as a gym at £230/m² (RV £35,250). The tribunal found that significant works undertaken in 2019, including shower facilities, plumbing, partitioning and internal alterations, materially changed the essential character of the premises from a shop to a physiotherapy clinic/gym. The tribunal upheld the VO's reclassification and valuation tone of £230/m², finding the appellant had not provided comparable evidence to support a lower valuation and had failed to discharge the burden of proof regarding the mode or category issue.
Summary generated from the decision text and checked against it. The appellant was MOVE PHYSIO, represented.
Grounds argued
- Comparable assessments (tone)
- Zoning or layout
- Evidence
- Rents, Expert report
- Cases cited
- Lotus and Delta v Culverwell; Williams (VO) v Scottish and Newcastle Retail Ltd; Allied Domecq Retailing Ltd
- Hearing
- 20 April 2026
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