Car Park, The Marchioness Building, Commercial Road, Commercial Road, BS1 6TG

What was argued and what the tribunal found

The appellant challenged the rateable value of £6,000 for a ten-space car park, arguing that design recommendations and comparable car parks showed the assessment was too high and discriminatory. The tribunal found the VO had properly determined ten spaces based on established principles, rejected the appellant's design recommendations as inapplicable to open-air car parks, found the comparable car parks (with 60 and 201 spaces) were not like-for-like comparables due to their significantly larger size, and concluded the appellant had failed to demonstrate the assessment was incorrect.

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

Grounds argued

• Floor area or measurement
• Comparable assessments (tone)

Evidence

tone_of_list_comparables, Photographs, Measurement survey

Hearing

17 February 2021