Tribunals · North Norfolk District Council · 2023 rating list

Holiday lets at Manor Farm Barns, Manor Farm Road, Witton, Witton, NR28 9TU

Self-catering holiday units and premises Decided 25 July 2024 CHG101078888

OutcomeDismissedThe appeal failed and the rateable value was left unchanged.

Original RV£6,800

Ratepayer sought£9,500

VO conceded first£14,750

Tribunal decided£14,750from 11 May 2023

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 revised rateable value of £14,750 for six self-catering holiday units with 27 bed spaces, arguing it should be £9,500 and disputing the use of a receipts and expenditure method based on fair maintainable trade. The tribunal found that due to scarce rental evidence for holiday lets, the receipts and expenditure method was appropriate, and that the fair maintainable trade of £110,000 derived from historic turnover figures near the valuation date was fair and reasonable, resulting in an RV of £14,750. The tribunal rejected the appellant's comparable property arguments as unconvincing.

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