Dashel Cottage, Countisbury, EX35 6BL
Self-catering holiday cottage Decided 21 June 2021 CHG100529589
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 appellants contended that the single bed space (SBS) rate of £667 per SBS adopted for the self-catering cottage was excessive and sought reduction to £510 per SBS based on comparison with their other property Yenworthy Farm. The tribunal found that Yenworthy, a multiple unit hereditament 1.6 miles away across a main road, was not a valid comparable as it was valued under a different scheme, and that the VO's comparable single-unit six-bed properties demonstrated a consistent tone on the valuation list supporting £667 per SBS. The appellants failed to produce sufficient alternative comparable evidence to justify the claimed reduction, and the appeal was dismissed.
Summary generated from the decision text and checked against it. The appellant was an individual ratepayer, represented.
Grounds argued
- Comparable assessments (tone) · decisive
- Valuation method
- Evidence
- Trading accounts
- Cases cited
- Woolway v Mazars; Facciolo v Costantin
- Hearing
- 10 June 2021
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