Tribunals · Wirral Borough Council · 2017 rating list

J D Weatherspoon, The Master Mariner, 3-5 Union Terrace, 3-5 Union Terrace, CH45 2JT

Public house and premises Decided 1 December 2021 M0267075 BNP Real Estate - Birmingham

OutcomeAllowed in partThe tribunal reduced the rateable value, but by less than the ratepayer sought.
Original RV£142,000
Ratepayer sought£73,500
VO conceded first—
Tribunal decided£93,500from 31 Mar 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, challenged a transitional certificate certified value of £142,000 RV, arguing the property overtraded due to its low pricing policy and that appropriate discounts should be applied to the fair maintainable trade. The tribunal accepted that overtrading had occurred and that substantial discounts of 35% for wet/AWP machines and 45% for dry trade were warranted, reducing the FMT accordingly. The tribunal determined the correct valuation at £93,500 RV, allowing the appeal in part.

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

Grounds argued

  • Trading receipts (pubs, hotels) · decisive
Evidence
Trading accounts, Expert report
Hearing
13 October 2021

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