Tribunals · Bath and North East Somerset Council · 2023 rating list

20 -21, CHEAP STREET, BA1 1NA

Shop and premises Decided 4 August 2025 CHG101270917 Ryan Property Tax Services UK Limited/Altus Group - Oakland - Manchester

OutcomeAllowed in partThe tribunal reduced the rateable value, but by less than the ratepayer sought.
Original RV£57,500£950/m²
Ratepayer sought£51,500
VO conceded first—
Tribunal decided£54,500£900/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 Valuation Officer's rateable value of £57,500 (based on £950 per m²), arguing it should be reduced to £850 per m² (£51,500) citing the rent passing (£855 per m² from October 2022) and comparable hereditaments. The Valuation Officer defended £950 per m². The tribunal found that while the appellant had persuaded it that £950 per m² was excessive, £850 per m² was also unreasonable. The tribunal determined that the subject property's superior corner location on Cheap Street and Stall Street, combined with comparable hereditaments valued at £800-£850 per m², justified £900 per m², resulting in an allowed-in-part outcome with RV of £54,500.

Summary generated from the decision text and checked against it. The appellant was JG Foods Limited, represented.

Grounds argued

  • Rental evidence
  • Comparable assessments (tone) · decisive
Evidence
Rents, Settled assessments
Cases cited
Gardiner & Theobald LLP v David Jackson (VO) [2018] UKUT 0253 (LC)
Hearing
15 July 2025

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