Rating & Valuation

Our rating and council tax team have established expertise in the issues arising in this complex area of law, including  valuation disputes, deletion proposals, non-domestic / domestic distinctions, and technical jurisdictional points. Their instructions span a wide range of property types, including power plants, retail outlets, petrol stations, warehouses, office blocks, agricultural buildings, hotels, waste processing stations and public amenities.  Members frequently appear in the Valuation Tribunal, High Court and Upper Tribunal (Lands Chamber), with experience all the way to the Supreme Court, where Sarabjit Singh KC and Matthew Donmall appeared in the leading case of Newbigin v SJ&J Monk.

Selected cases undertaken by the team:

• BNPPDS(J) Ltd & Anor v Hitchings (VO) [2025] UKUT 104 (LC) Matthew Donmall in Upper Tribunal deletion appeal on works to warehouse on termination of tenancy.
• Boffey v Dyer (Listing Officer) [2025] EWHC 113 (Admin) – Gareth Rhys acted for LO in High Court on the meaning of “hereditament”in the context of council tax.
• Prosser KC v Ricketts (VO) [2024] UKUT 264 (LC) – Paul Reynolds appeared in this appeal concerning the nature of the hereditament in barristers’ chambers.
• Carey Group v Ricketts (VO) [2024] UKUT 356 (LC) – Matthew Donmall in deletion appeal concerning London offices rendered unoccupiable due to water ingress.
• Moore (Valuation Officer) v Bailey [2024] UKUT 304 (LC) – Edward Waldegrave in case concerning equestrian facilities and single/multiple hereditament issue.
• Tesco Stores Ltd v Bunyan (VO) [2023]: Matthew Donmall in VTE appeal on petrol filling stations following the Supreme Court decision in Cardtronics.
• Bunyan (VO) v Patel[2022] EWHC 1143 (Admin) Isabel McArdle in High Court, question of when a hereditament ceases to exist in domestic rating.
• Tyne & Wear Museums v Valuation Officer – UT (2022): Paul Reynolds for VO in valuation of museum and relevance of profitability and aspects of social value.
• Aviva Investors v Bunyan (VO) (2022): Paul Reynolds involved in VTE appeal concerning a deletion proposal for a property undergoing end of tenancy repairs.
• Avison Young Ltd v Jackson (Valuation Officer)[2021] EWCA Civ 969: Matthew Donmall appeared in Court of Appeal re.  the powers of the Valuation Tribunal.
• Hughes (VO) v Exeter City Council [2020] UKUT 7 (LC): Sarabjit Singh KC acted in important case on valuation of loss-making museums.
• Newbigin (VO) v SJ & J Monk [2017] UKSC 14 Sarabjit Singh KC and Matthew Donmall appeared in Supreme Court in leading case on the repair assumption.