Tribunals · Medway Council · 2023 rating list

E & M Lifts, 2 Station Road, ME2 4AX

Flat and premises Decided 5 February 2026 VT00032146

OutcomeDismissedThe appeal failed and the rateable value was left unchanged.
Original RV—
Ratepayer sought—
VO conceded first—
Tribunal decided—

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 appealed a £100 penalty notice for failing to return a Form of Return (FoR) within 56 days, claiming non-receipt of the original request and reminder notices. The tribunal found that while delivery to an incorrect flat was possible, the appellant delayed completing the form from March 2025 (when aware of the penalty) until September 2025, and could have submitted it earlier. Insufficient evidence was provided to show letters were not properly served, and the appeal was dismissed without mitigation or remission.

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

Grounds argued

  • Validity of the proposal · decisive
Evidence
None from the ratepayer
Hearing
9 January 2026

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The tribunal’s decision in full

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

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