Tribunals · Birmingham City Council · 2010 rating list

Atm Site At 798b, Alcester Road South, B14 5EZ

Automatic Teller Machine Decided 3 May 2022 26554340

OutcomeDismissed — nobody attended for the ratepayerThe appeal failed and the rateable value was left unchanged.

Original RV£8,300

Ratepayer sought—

VO conceded first—

Tribunal decided£8,300from 1 Apr 2015

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 challenged a Valuation Officer's notice of alteration assessing an ATM at £8,300 RV effective from 1 August 2014, which was later deleted from 1 April 2015. The appellant's proposal was served on 4 January 2016, over 6 months after the original alteration. The tribunal found that under Regulation 14(2A) of the Non-Domestic Rating (Alteration of Lists and Appeals) Regulations 2009, the exception allowing an earlier effective date only applies if a proposal is made within 6 months of the alteration. Since this condition was not met, the earliest effective date was restricted to 1 April 2015, leaving the £8,300 entry effective for the period 1 August 2014 to 31 March 2015, which the tribunal could not alter. The appeal was therefore dismissed.

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