Tribunals · Sheffield City Council · 2017 rating list

AD BOARD BUS SHELTER O/S KWICK FIT, 726 CITY ROAD, S2 1GJ

Advertising rights and premises, digital display, bus shelter Decided 14 November 2024 CHG101096045 Montagu Evans - Richard Wackett

OutcomeAllowed in partThe tribunal reduced the rateable value, but by less than the ratepayer sought.
Original RV£2,550
Ratepayer sought£425
VO conceded first—
Tribunal decided£2,550from 1 Oct 2021

Figures are as stated in the decision; a dash means the document does not state that figure. This decision covers 21 properties; the figures shown are for the first listed.

What was argued and what the tribunal found

The appellant argued that digital advertising displays at bus shelters should be valued using the base rates for static displays with no uplift, as the digital mechanism was not rateable. The Valuation Officer had applied an uplift of six to base rates to reflect the digital aspect. The tribunal found that although digital and static advertisements are distinct, both are rateable, and digital displays command higher rents due to superior advertising effectiveness. The tribunal determined that an uplift of six was excessive and unsubstantiated, and instead applied a multiplier of three to the VOA's static bus shelter scheme base rates.

Summary generated from the decision text and checked against it. The appellant was Alight Bus Shelter Media Limited, represented.

Grounds argued

  • Rental evidence
  • Comparable assessments (tone)
  • Valuation method · decisive
Evidence
Rents, Settled assessments
Cases cited
Lotus and Delta v Culverwell; Fir Mill, Ltd v Royton U.D.C; J C Decaux UK Ltd ME v Valuation Officer; Alight Bus Shelter Media Limited v Valuation Officer
Hearing
31 October 2024

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