[2025] UKUT 00291 (LC)

This appeal has its origins in a challenge (proposal) made by Ms Xiaoli on 3 November 2023 seeking a reduction in the existing assessment of rateable value £18,750 to rateable value £11,000. This assessment was effective from 1 April 2023. During the course of dealing with the challenge the assessment was amended to rateable value £18,250 and the challenge decision was at rateable value £18,000. This latter figure was based on a Zone A rate of £450 per m² applied to an area expressed in terms of Zone A (‘ITZA’) of 40.24m². The total area was 98.1m².

Ms Xiaoli’s valuation was also based on a Zone A rate of £450 per m² but her floor areas were substantially different. The ITZA amounted to 24.5m² and the total area was 68.6m².

At the VTE hearing the VO sought a determination at rateable value £17,500 and the VTE came to a decision at that figure. The VTE decision was based on an ITZA of 39.36m² and a total area of 98.3m². All of the 2023 rating list assessments utilised a Zone A rate of £450 per m² but with successive alterations to the floor areas. All were effective from 1 April 2023. I will return to the correct floor areas later in the decision.