Roborough Gate, Brendon Hill, TA23 0LJ
Stables and premises; Sand school and premises Decided 21 June 2022 33560941
Figures are as stated in the decision; a dash means the document does not state that figure. This decision covers 2 properties; the figures shown are for the first listed.
What was argued and what the tribunal found
The appellant sought to merge two hereditaments (stables and sand school) that had been entered into the 2010 rating list as separate new assessments from 1 April 2010. The Tribunal found that the proposal was invalid because it was made in June 2019 after the 2010 list had closed, and the PICO Act only permitted such late proposals for properties affected by the Mazars decision (which split contiguous properties into separate hereditaments). Since these properties were entered as new assessments and not as splits resulting from Mazars, the appellant had no right to make a late proposal under the PICO Act framework. The appeal was dismissed.
Summary generated from the decision text and checked against it. The appellant was an individual ratepayer, represented.
Grounds argued
- Split or merge the assessment
- Validity of the proposal · decisive
- Cases cited
- Roberts (VO) v Backhouse Jones Limited [2020] UKUT 0038 (LC); Woolway (VO) v Mazars [2015] UKSC 53; John Laing & Son Ltd v Assessment Committee for Kingswood Assessment Area [1949] 1 KB 344; Libra Textiles Limited T/A Boundary Mills Stores v Roberts (VO) [2020] UKUT 0237 (LC)
- Hearing
- 26 May 2022
Similar decisions
- Stables (Perrior), New Town Farm, Bickenhall, Bickenhall, TA3 6UF — Dismissed, 11 May 2021
Is your own rateable value in line?
A free check compares a property with the assessments around it and says plainly whether there is anything worth pursuing.
Check a propertyThe tribunal’s decision in full
Decision © Crown copyright, published by the Valuation Tribunal Service under the Open Government Licence v3.0 and reproduced unaltered. This site does not index the names of private individuals that appear in decisions. Information, not advice.