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Simon Butler



I’m a Partner in our Industrial department here at Gerald Eve. I specialise in advising transport, construction, manufacturing and distribution clients on rating and valuation issues.

I deal with the complex rating issues of airports, gas terminals and large factory complexes. I advise a number of specialist transport and manufacturing properties for clients involving co-ordination with the VOA Specialist Rating Unit and charging authorities to achieve maximum rates mitigation.

I focus on offering specialist rating advice to manufacturing, construction and distribution industry clients, including liabilities, negotiation of appeals and targeting rates savings. My clients include Heathrow Airport, British Sugar and Taylor Wimpey.



  • Heathrow Airport – I have advised Heathrow Airport since 2011 on all business rate matters, working as part of a small team based at the airport. During this period a number of large infrastructure projects have impacted on the airport’s rates liability, including the construction of the new Terminal 2, satellite terminal 5C and new baggage processing buildings on which specific advice has been given in terms of forecasting as well as rates mitigation. I have also been involved with providing advice on the impact of 2017 Rates Revaluation for the airport resulting in a reduced Rateable Value from £247M to £212M.
  • British Sugar – I have provided rating advice on a redundant / part derelict sugar factory in Lincolnshire which has in part been recently redeveloped for a new Jordans Ryvita production facility. This has involved rates budgeting and liability mitigation for both the redundant sugar factory and the new facility.

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