Tribunals · Liverpool City Council · 2023 rating list

89-91 Mount Pleasant, L3 5TB

Hotel and premises Decided 9 February 2022 VT00008828 Mark Bates/Mark Bates

OutcomeDismissedThe appeal failed and the rateable value was left unchanged.
Original RV—
Ratepayer sought—
VO conceded first—
Tribunal decided—

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, owner of the Aachen Hotel, appealed against a penalty of £720 (reduced to £200 by the Valuation Officer) for failing to provide requested information within 56 days. The appellant argued moral inconsistency in penalty application, that the information was unnecessary for rating purposes, and Covid-related difficulties. The tribunal found no reasonable excuse under the relevant legislation, noting that the appellant had not requested an extension of time despite difficulties, and dismissed the appeal.

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

Grounds argued

  • Validity of the proposal
Evidence
None from the ratepayer
Hearing
25 January 2022

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The tribunal’s decision in full

Download the PDF · Find it on valuationtribunal.gov.uk

Decision © Crown copyright, published by the Valuation Tribunal Service under the Open Government Licence v3.0 and reproduced unaltered. This site does not index the names of private individuals that appear in decisions. Information, not advice.