Tribunals · Reading Borough Council · 2010 rating list

108 Bath Road, RG30 2EU

Petrol Filling Station and premises Decided 13 July 2023 35329504 Mua Property Services Ltd

OutcomeAllowedThe tribunal reduced the rateable value.

Original RV£143,000

Ratepayer sought£120,000

VO conceded first—

Tribunal decided£64,000from 28 Jun 2011

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 notice of alteration dated 12 May 2021 that retrospectively increased the rateable value from £64,000 to £143,000 with effect from 28 June 2011. The tribunal found that the Valuation Officer was not empowered to make this alteration because it was undertaken of their own volition rather than to give effect to an outstanding proposal. Under Regulation 14(8), alterations made after the first anniversary of the next list's compilation can only have retrospective effect if made to give effect to a proposal. By 12 May 2021, both outstanding proposals had been disposed of, leaving no legal vehicle for the alteration. The appeal was allowed and the entry was reduced to £64,000 Rateable Value.

Summary generated from the decision text and checked against it. The appellant was Tesco Stores Ltd, represented.