Tribunals · Test Valley Borough Council · 2017 rating list

Finkley Down Farm, Finkley Road, SP11 6NF

Farm Park Decided 18 September 2023 CHG100707063 Davies and Co - Barry Davies

OutcomeDismissedThe appeal failed and the rateable value was left unchanged.

Original RV£100,000

Ratepayer sought£54,250

VO conceded first—

Tribunal decided£100,000

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 operated a farm park attraction and sought a reduction in RV from £100,000 to £54,250 using receipts and expenditure methodology, arguing for a 75% tenant's share based on disadvantages comparable to the Applejacks case. The tribunal found that whilst the appellant had provided full accounts for the year ending March 2015 (the valuation date), the correct approach was to use the valuation officer's R&E calculations which yielded a revised figure of £139,000, making the current RV of £100,000 not excessive. The appeal was dismissed as the tribunal preferred the valuation officer's methodology and found the current RV appropriate given the revised calculations.

Summary generated from the decision text and checked against it. The appellant was Finkley Down Farm, represented.

Grounds argued

Trading receipts (pubs, hotels)
Valuation method · decisive
Comparable assessments (tone)

Evidence: Trading accounts, Expert report
Cases cited: Redrose Ltd v Thomas (VO) [2014] UKUT 0311 (LC); York Maze, Elvington Lane, Dunnington, York; Applejacks
Hearing: 22 August 2023

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The tribunal’s decision in full

Download the PDF · Find it on valuationtribunal.gov.uk