Tribunals · Blackpool Borough Council · 2017 rating list

Pleasure Beach Main Car Park, Pleasure Beach Main Car Park, FY4 1HW

Multi-storey car park Decided 13 April 2023 CHG100782931 Ken Batty Chartered Surveyors - Sara

OutcomeAllowed in partThe tribunal reduced the rateable value, but by less than the ratepayer sought.

Original RV£92,500

Ratepayer sought£36,750

VO conceded first£73,500−21% before the hearing

Tribunal decided£58,500from 1 Apr 2017

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 to reduce the rateable value of Blackpool Pleasure Beach Main Car Park from £92,500 to £36,750 (£125 per parking space), arguing the car park operated only during theme park opening hours unlike comparable nearby car parks. The Valuation Officer contended for £250 per space based on comparable promenade car parks. The tribunal found the best comparable evidence was the car parking spaces within Blackpool Pleasure Beach theme park itself, which were valued at £200 per space and shared the same operating restrictions. The tribunal allowed the appeal in part, reducing the RV to £58,500 based on £200 per parking space, as this represented a fair middle ground between the appellant's evidence and the VO's comparable assessments.

Summary generated from the decision text and checked against it. The appellant was Blackpool Pleasure Beach Ltd, represented.

Grounds argued

Comparable assessments (tone) · decisive

Evidence: Settled assessments
Cases cited: Gardiner & Theobald LLP v David Jackson (VO) [2018] UKUT 0253 (LC)
Hearing: 14 March 2023

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The tribunal’s decision in full

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