BARNSDALE CAR PARK RUTLAND WATER, EXTON, LE15 8AB
Car Park and Public Conveniences Decided 31 December 2020 CHG100073717 Savils - Mike Peacock
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 argued that Barnsdale Car Park, an unsurfaced gravel car park closed seasonally and reliant on voluntary payment, should be valued using its actual receipts (£15,762 annual parking income) rather than the Valuation Officer's assumed income from a better-equipped car park with barrier controls. The tribunal applied the "Rebus Sic Stantibus" principle, finding that the cost of installing barrier controls (£100,000) would take years to recoup and was commercially unviable, making it a capital investment rather than a tenant's improvement. Therefore, the property must be valued as it stood, using actual receipts of £15,762, yielding a rateable value of £11,750.
Summary generated from the decision text and checked against it. The appellant was Anglian Water Services, represented.
Grounds argued
- Valuation method
- Trading receipts (pubs, hotels) · decisive
- Evidence
- Trading accounts, Earlier tribunal decisions
- Cases cited
- Williams (VO) v Scottish & Newcastle Retail Ltd and Allied Domecq Retailing Ltd [1993] RA 480; Southend on Sea v White; Gage v Wren
- Hearing
- 4 December 2020
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