York Maze, Elvington Lane, YO19 5LT
Tourist attraction and premises Decided 31 January 2023 CHG100151577 Mark Wasilewski/Eversheds Sunderland
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 appeal concerned the rateable value of York Maze, a successful outdoor tourist attraction. The VO valued it at £101,750 based on receipts and expenditure analysis; the appellants proposed £26,500. The tribunal found the VO's primary valuation approach more credible and followed the Upper Tribunal's guidance in Apple Jacks to keep the valuation simple. The tribunal adopted a tenant's share of 71.5% of the divisible balance (reflecting weather risks and over-trading relative to comparables) and determined a rateable value of £93,500, allowing the appeal in part.
Summary generated from the decision text and checked against it. The appellant was York Maze Ltd, represented.
Grounds argued
- Trading receipts (pubs, hotels)
- Valuation method · decisive
- Evidence
- Trading accounts, Expert report
- Cases cited
- Redrose v Thomas; Fryer v Cox (Apple Jacks); BNPPDS Ltd and BNPPDS Ltd (Jersey) as Trustees for Blackrock UK Property Fund v Ricketts (Blackrock); Holden Vale (Conference Centre) Limited v Whitehead VO; Underdown v Clackton Pier Co Ltd
- Hearing
- 17 January 2023
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