Tribunals · Wiltshire Council · 2017 rating list

3, St Margarets Gardens, SN12 7BT

Day nursery and premises Decided 7 February 2024 CHG100896012 Altus Group - Oakland - Manchester

OutcomeDismissedThe appeal failed.
Original RV£12,500£100/m²
Ratepayer sought£9,700
VO conceded first£12,750
Tribunal decided£12,000£100/m²

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, represented by a surveyor from Altus Group, argued that the rateable value of £12,500 (reduced to £12,000 at check stage) was excessive and proposed £9,700 based on £75 per m2, relying on comparable nursery assessments and settlement evidence. The tribunal found that the existing valuation of £100 per m2 was not unreasonable, attaching most weight to comparable Type 2 nurseries in similar locations valued at the same tone and less weight to the appellant's evidence which comprised properties in inferior locations or of different construction types. The appeal was dismissed because the tribunal could not increase the rateable value as requested by the Valuation Officer, as regulation 38(5) prevents increases to closed rating lists.

Summary generated from the decision text and checked against it. The appellant was M C & S H Cawley Limited, represented.

Grounds argued

  • Comparable assessments (tone)
  • Rental evidence
Evidence
Rents, Settled assessments, Earlier tribunal decisions
Cases cited
Lotus and Delta v Culverwell; Gardiner & Theobald LLP v David Jackson
Hearing
24 January 2024

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