THE BREWERS ARMS, ST JAMES STREET, SOUTH PETHERTON, SOUTH PETHERTON, TA13 5BW

What was argued and what the tribunal found

The appellant's surveyor argued the rateable value should be reduced from £74,000 to approximately £64,500, contending the property was a category three 'Community and Rural House' with wet sales at 9.23%. The tribunal found the property better fitted category two criteria as a destination house with good amenities and food sales, but determined the valuation officer's range point of 0.75 was excessive when considering higher operating costs and lack of major customer draw. The tribunal reduced the RV to £72,000, adopting a range point of 0.6 in category two equating to a rental percentage of 10.5% for wet sales.

Summary generated from the decision text and checked against it. The appellant was The Brewers Arms, represented.

Grounds argued

• Trading receipts (pubs, hotels)
• Valuation method

Evidence

Trading accounts, Settled assessments, Expert report

Cases cited

Lotus and Delta v Culverwell; Gardiner & Theobald LLP v David Jackson

Hearing

2 August 2022

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