Tribunals · Cornwall Council · 2017 rating list

Newquay Garden Centre, Garden Way, Quintrell Downs, Quintrell Downs, TR8 4LG

Garden Centre and premises Decided 23 May 2025 CHG101175883 Rabbette Chartered Surveyors - John Philip Ray

OutcomeAllowed in partThe tribunal reduced the rateable value, but by less than the ratepayer sought.
Original RV£72,000£27.5/m²
Ratepayer sought£49,500
VO conceded first£61,000−15% before the hearing
Tribunal decided£55,500£25/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 challenged the VO's valuation of a garden centre, arguing for a main space price of £25/m² based on comparable garden centres with similar pricing, and seeking a 10% allowance for disabilities including neighbour complaints, restricted access, and a sloping site. The tribunal allowed the appeal in part, accepting the appellant's comparable evidence that showed superior properties valued at £25/m² and therefore reducing the tone of value to £25/m², but rejected the allowance claim as the disabilities were not sufficiently evidenced to warrant a deduction, and any such impacts would be reflected in turnover figures already used in the valuation.

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

Grounds argued

  • Comparable assessments (tone) · decisive
  • Quantum or end allowance
Evidence
Settled assessments, Photographs, Expert report
Cases cited
Lotus and Delta v Culverwell; Ladies Hosiery v West Middlesex Assessment Committee
Hearing
28 April 2025

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