Tribunals · Bath and North East Somerset Council · 2017 rating list

Marlborough Tavern, 35 Marlborough Buildings, BA1 2LY

Public house and premises Decided 25 March 2022 CHG100159162 Mark Wasilewski

OutcomeDismissedThe appeal failed, leaving the value at the figure the Valuation Officer had already conceded.

Original RV£69,500

Ratepayer sought£35,000

VO conceded first£66,400−4% before the hearing

Tribunal decided£66,400

Figures are as stated in the decision; a dash means the document does not state that figure. This decision covers 3 properties; the figures shown are for the first listed.

What was argued and what the tribunal found

The appellant argued that the Rating Lists 2017 Valuation of Public Houses Approved Guide was flawed and proposed alternative valuations based on the Contractor's basis and receipts/expenditure method. The tribunal found that the Guide, which was compiled with rental evidence from approximately 1,100 public houses and endorsed by the Pubs Rating Forum, was the correct basis for valuation. The tribunal held that the Contractor's basis was inappropriate for public houses, that the receipts/expenditure method valued the actual business rather than the property, and that the VOA had generously reflected any overtrading through reductions to dry FMT. The appeals were dismissed as the properties were correctly valued in accordance with the Guide.

Summary generated from the decision text and checked against it. The appellant was The Bath Pub Company Ltd, represented.