The Chequers, 50 Rivers Street, BA1 2QA
Public house and premises Decided 25 March 2022 CHG100159236 Mark Wasilewski
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 Approved Guide for valuing public houses was flawed and relied on alternative valuation methods (Contractor's basis and receipts/expenditure). The tribunal found the Guide was properly approved by the Pubs Rating Forum, well-established with rental evidence from approximately 1,100 public houses, and the correct basis for valuation. The tribunal rejected the alternative methods as inappropriate for public houses and found that the VOA had generously reflected any overtrading on dry food sales through substantial reductions to fair maintainable trade. The appeals were dismissed and the reduced assessments were upheld.
Summary generated from the decision text and checked against it. The appellant was The Bath Pub Company Ltd, represented.
Grounds argued
- Valuation method · decisive
- Trading receipts (pubs, hotels)
- Change of circumstances
- none
- Evidence
- Settled assessments, Expert report, Trading accounts
- Cases cited
- J D Wetherspoon v Day (VO) RA/11/2005; Lamb (VO) v Go Outdoors Ltd [2015] UKUT 366
- Hearing
- 1 February 2022
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All decisions in Bath and North East Somerset Council · Pubs, hotels and leisure nationally
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