Tribunals · Rotherham Metropolitan Borough Council · 2017 rating list

Church House, Church Street, S63 7RD

Public house and premises Decided 21 May 2024 CHG100907684 BNP Paribas Real Estate

OutcomeAllowedThe tribunal reduced the rateable value.
Original RV£54,500
Ratepayer sought£31,000
VO conceded first—
Tribunal decided£31,000from 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 challenged the £54,500 RV, arguing the property was over-trading and should be valued at £31,000 applying a 60% discount to wet FMT. The Valuation Officer had allowed only a 28% discount to £415,000 wet FMT. The tribunal found The Red Lion (a comparable town-centre pub) at £150,000 wet FMT demonstrated the appellant's proposed £235,000 wet FMT was reasonable, allowing the discount and upholding the £31,000 assessment.

Summary generated from the decision text and checked against it. The appellant was J D Wetherspoon PLC, represented.

Grounds argued

  • Trading receipts (pubs, hotels)
  • Valuation method · decisive
  • Quantum or end allowance
Evidence
Settled assessments, Earlier tribunal decisions, Expert report
Cases cited
Watney Mann Limited v Langley (VO); Gardiner & Theobald LLP v David Jackson (VO)
Hearing
23 April 2024

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