Unit 7 Daddon Moor Business Park, Clovelly Road Industrial Estate, EX39 3HN

What was argued and what the tribunal found

The appellant argued the property should be valued as a workshop and premises rather than a showroom and premises. The Valuation Officer had not inspected the property before amending its description following a billing authority report. The tribunal found, applying the rebus sic stantibus principle, that the physical characteristics (lack of heating, chipboard mezzanine floor, roller shutter doors) aligned with workshop use, not showroom use, and that it should be valued accordingly at £6,500 RV with appropriate relativities applied to the ground floor and mezzanine.

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

Grounds argued

• mode of occupation · decisive
• Valuation method
• Comparable assessments (tone)

Evidence

Rents, Settled assessments, Photographs, Earlier tribunal decisions

Cases cited

Scottish & Newcastle Retail Limited & Allied Domecq Retailing Limited v R F Williams; Lotus & Delta Ltd v Culverwell

Hearing

29 March 2023