Muskhill Farm, HP18 0EB

What was argued and what the tribunal found

The appellant challenged the 2017 rating assessment of £35,250 RV for a racing stables, stud and premises. The tribunal rejected the appellant's late challenge to add a deletion ground as it went beyond the scope of the original proposal. On the valuation merits, the tribunal found the original assessment unreasonable. It accepted the VO's valuation of the 31 racing stables at £495 per box following Upper Tribunal precedent, but reduced the outdoor arena valuation from £1/m² to £0.75/m² due to drainage disabilities, and accepted various other area adjustments. The tribunal determined a reasonable assessment of £24,250 RV, marginally lower than the VO's hearing concession of £24,500 RV.

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

Grounds argued

• Valuation method
• Comparable assessments (tone)
• Floor area or measurement
• Relief or exemption

Evidence

Settled assessments, Earlier tribunal decisions, Photographs, Expert report

Cases cited

Corkish (VO) v Bigwood (2019) UKUT 191 (LC); Nelson Plant Hire v Dawn Bunyan (VO) [2022] UKUT (LC); Simon Earle Racing Stables Limited v Virk (VO) [2022] UKUT 311 (LC); Hobbs v Gidman (VO) [2017] UKUT 0063 (LC)

Hearing

4 December 2023