Tribunals · West Lancashire Borough Council · 2017 rating list

Geoffrey And Joy, Units 5 And 6, PR4 6UP

Shop and premises Decided 19 November 2021 CHG100399903 Ken Batty Chartered Surveyors - Sara

OutcomeAllowed in partThe tribunal reduced the rateable value, but by less than the ratepayer sought.
Original RV£14,750£170/m²
Ratepayer sought£10,500
VO conceded first£14,000−5% before the hearing
Tribunal decided£13,250£160/m²

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 appellant challenged the rateable value of a retail shop on the basis that the price per square metre was too high at £170/m² and sought a reduction to £130/m². The appellant also claimed a masking allowance for a pillar obstructing the shop front. The tribunal found the comparables provided by the appellant were less reliable due to their remote locations away from Tarleton village centre. However, the tribunal was persuaded by the appellant's comparison with Mark Square at £160/m² and reduced the zone A rate accordingly. The tribunal rejected the masking allowance as the pillar did not obstruct either display window. The assessment was reduced from £14,000 to £13,250 RV.

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

Grounds argued

  • Comparable assessments (tone) · decisive
  • Quantum or end allowance
Evidence
Settled assessments, Photographs, Expert report
Cases cited
Lotus and Delta Ltd v Culverwell; Simpsons Malt & Others v Craig Jones; Denton v TH White Ltd
Hearing
20 October 2021

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