Atm At Gayton Service Station, Chester Road, Heswall, Heswall, CH60 3RY

Decided 24 May 2022 23186941 Generarlis Consulting Limited

OutcomeDismissed — nobody attended for the ratepayerThe 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

An ATM appeal was one of several hundred similar appeals previously stayed pending the Supreme Court's judgment in Cardtronics v Sykes. Following that judgment, the tribunal lifted its stay and the Valuation Officer undertook a list maintenance exercise, after which this appeal was considered redundant. The appellant did not appear or provide evidence, and the tribunal dismissed the appeal as requested by the Valuation Officer.

Summary generated from the decision text and checked against it. The appellant was the ratepayer, unrepresented.

Grounds argued

Other

Evidence: None from the ratepayer
Cases cited: Cardtronics UK Ltd and Others v Sykes (VO) and Others

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The tribunal’s decision in full

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