Tribunals · Warrington Borough Council · 2017 rating list

Apple Jacks Adventure Park, Stretton, WA4 4NW

Farm attraction and premises Decided 11 February 2021 CHG100119504 Mark Wasilewski

OutcomeDismissedThe appeal failed and the rateable value was left unchanged.
Original RV£35,000
Ratepayer sought£5,000
VO conceded first—
Tribunal decided£35,000

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 appellants argued the RV should be reduced from £35,000 to £5,000 based on receipts and expenditure (R&E) and contractor's valuations, contending that the VO's percentage of turnover approach had no legal basis. The tribunal found the R&E valuations problematic due to disputes over repair costs and partners' pay treatment, and preferred the VO's approach using comparable farm attraction assessments and settled appeals at 5.77-8% of FMT, finding the existing RV of £35,000 (at 4.6% of FMT) was not excessive and representing a reasonable hypothetical rent.

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

Grounds argued

  • Trading receipts (pubs, hotels)
  • Valuation method · decisive
  • Rental evidence
Evidence
Trading accounts, Settled assessments, Rents
Cases cited
Lotus and Delta Ltd v Culverwell; LCC v Wilkins; Williams v Scottish and Newcastle and Allied Domecq; Wigan Football Club Ltd v Cox; London CC v Erith and West Ham; R v Paddington ex parte Peachey Property Corporation Ltd; Dawkins v Ash Brothers and Heaton Ltd; Ladies' Hosiery and Underwear v West Middlesex Assessment Committee; National Trust v Hoare; Redrose Ltd v Thomas; R v London and North Western Railway Co; Robinson Bros v Houghton and Chester-Le-Street Assessment Committee; Coppin v East Midlands Airport Joint Committee; Platform Home Loans v Oyston Shipways; Lamb v Go Outdoors Ltd
Hearing
15 January 2021

Similar decisions

All decisions in Warrington Borough Council · Pubs, hotels and leisure nationally

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 property

The tribunal’s decision in full

Download the PDF · Find it on valuationtribunal.gov.uk

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.