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 the rateable value as incorrect, disputing whether a masked area at the back of the shop should be dropped back into the next valuation zone or treated as useable retail space. The tribunal found that while the methodology of dropping back masked areas can be appropriate, in this case the area was small and not completely obscured, so applying a minimal 5-10% allowance was more reasonable. The tribunal adjusted the rateable value from £12,250 to £11,500 with effect from 1 April 2017.
Summary generated from the decision text and checked against it. The appellant was Freshphase Ltd, represented.
Grounds argued
- Valuation method · decisive
- Cases cited
- Goldington Road Post Office v Moore (Valuation Officer)
- Hearing
- 9 August 2022
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