BEER HALL AT HOLMES MILL, GREENACRE STREET, CLITHEROE, CLITHEROE, BB7 1EB
Public House, Restaurant and Premises Decided 14 January 2022 CHG100526706 Altus Group - Oakland - Manchester
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 argued that the fair maintainable trade (FMT) used in the valuation was excessive and that over-trading allowances should have been applied to reflect the appellant's exceptional operator status, as had been done in the 2010 rating list assessment. The tribunal found no manifest evidence of over-trading attributable to the operator; the property's strong performance derived from its unique architectural character and heritage conversion rather than exceptional operational skills. However, the tribunal agreed the property should be valued as Category 2 at the lower level (reflecting listed building repair liability and limited parking) with food at band B (reflecting kitchen and front-of-house staffing costs), resulting in a reduction from £250,000 to £224,000 RV.
Summary generated from the decision text and checked against it. The appellant was Emporia Leisure Ltd, represented.
Grounds argued
- Trading receipts (pubs, hotels) · decisive
- Quantum or end allowance
- Valuation method
- Evidence
- Trading accounts, Settled assessments, Photographs, Earlier tribunal decisions
- Cases cited
- Wishart v Hulst (VO) RA/70/2017; Price v Owain Wynn-Cowell RA 25/2005; Wetherspoon (JD) plc v Day (VO) [2008] RA 129; Lothian Assessor v BBW Ltd RA/470/2008; Watney Mann Limited v Langley (VO) [QB 1963]; Gardiner & Theobald LLP v David Jackson (VO) [2018] UKUT 0253 (LC); Simpsons Malt & Others v Craig Jones (VO) & Others [2017] UKUT 0460; Denton v TH White Ltd [2014] WLR 3926
- Hearing
- 15 December 2021
Similar decisions
- Angels Restaurant, Fleet Street Lane, PR3 3ZA — Allowed in part, 11 Aug 2021
- Tiggis Restaurant, Longsight Road, Clayton Le Dale, Clayton Le Dale, BB1 9EX — Dismissed, 22 Dec 2020
All decisions in Ribble Valley Borough Council · Pubs, hotels and leisure nationally
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