Hare & Hounds, Lansdown Road, BA1 5TJ

What was argued and what the tribunal found

The appellant challenged the valuations of three public houses valued using the Rating Lists 2017 Valuation of Public Houses Approved Guide. The appellant argued the Guide was flawed and proposed valuations using the Contractor's basis and receipts and expenditure methods. The tribunal found the Guide was properly approved by the Pubs Rating Forum and based on rental evidence from approximately 1,100 public houses. The tribunal concluded that the Guide should be followed as binding precedent required, and that reductions already applied to dry trade FMT adequately reflected overtrading. Accordingly, the appeals were dismissed and the reduced assessments left in the list 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
• Trading receipts (pubs, hotels)
• Comparable assessments (tone)

Evidence

Rents, Trading accounts, Expert report

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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• Units 8-9, Southgate, BA1 1AQ — Allowed in part, 13 Jun 2024
• 17 Pulteney Road, BA2 4EZ — Allowed, 4 Mar 2024

All decisions in Bath and North East Somerset Council · Pubs, hotels and leisure nationally