Blacksmiths Arms, High Street, YO13 0AE
Public House and Premises Decided 27 September 2022 CHG100646009 Ken Batty Chartered Surveyors - Sara
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 sought a reduction in the rateable value from £28,250 to £25,900, arguing for lower fair maintainable trade figures and contending that trading growth during 2014/15 was due to one-off pipeline contractor work. The tribunal found that the Valuation Officer's FMT figures for wet sales (£125,000), dry sales (£167,500) and accommodation (£125,000) were not unreasonable, that the trading figures showed consistent growth from 2013 onwards independent of the pipeline works, and that the adopted percentages (5.88% wet, 6.56% dry, 8.06% accommodation) were supported by comparable properties and fell within the agreed guide ranges. The appeal was dismissed.
Summary generated from the decision text and checked against it. The appellant was Blacksmith Arms, represented.
Grounds argued
- Trading receipts (pubs, hotels)
- Valuation method
- Evidence
- Trading accounts, Settled assessments
- Cases cited
- Watney Mann Ltd v Langley (VO) [1963]; Gardiner & Theobald LLP v David Jackson (VO) [2018] UKUT 0253 (LC)
- Hearing
- 30 August 2022
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