Tribunals · Somerset Council · 2017 rating list

Perkin Warbeck, 22-23 East Street, TA1 3LP

Public House and Premises Decided 1 July 2026 CHG101249483 Cluttons - Tracy Steeden

OutcomeDismissedThe appeal failed and the rateable value was left unchanged.
Original RV£130,000
Ratepayer sought£85,000
VO conceded first—
Tribunal decided£130,000from 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 JD Wetherspoon PLC argued the Fair Maintainable Trade (FMT) adopted in the £130,000 RV was excessive, proposing a reduced FMT-based RV of £85,000, citing changes in retail footfall on East Street and the shopping patterns since the 2015 antecedent valuation date. The tribunal found that the VO had reasonably adjusted the FMT downward by 35% for wet sales and 58% for dry sales to account for the operator's known over-trading business model, that the property remained in a good location opposite Primark, and that comparable properties supported an FMT higher than the appellant's proposal, dismissing the appeal and confirming the £130,000 RV.

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

Grounds argued

  • Trading receipts (pubs, hotels)
  • Valuation method · decisive
  • Comparable assessments (tone)
Evidence
Trading accounts
Cases cited
Gardiner & Theobald LLP v David Jackson (VO) [2018] UKUT 0253 (LC)
Hearing
4 June 2026

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