Tribunals · Manchester City Council · 2017 rating list

G M P T E BUS SHELTER (EB0125) OPP 107, Piccadilly, M1 2DB

Double-sided advertising site on bus shelter Decided 13 February 2024 VT00018144 Montagu Evans - Richard Wackett

OutcomeAllowed in partThe tribunal reduced the rateable value, but by less than the ratepayer sought.
Original RV£7,200
Ratepayer sought£1,200
VO conceded first—
Tribunal decided£3,600from 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 contended the advertising site should be valued as a static site at £1,200 RV, while the valuation officer had issued a certificate valuing it at £7,200 based on a six times uplift for digital advertising. The tribunal found that while the site commanded a higher rent than static sites due to its rotating nature, a six times uplift was not justified. Based on comparable evidence from Ultravision sites valued at three times the static value, the tribunal determined a three times uplift was appropriate, resulting in an RV of £3,600.

Summary generated from the decision text and checked against it. The appellant was G M P T E Bus Shelter (EB0125), represented.

Grounds argued

  • Valuation method · decisive
  • Comparable assessments (tone)
Evidence
tone_of_list_comparables
Cases cited
Gardiner & Theobald LLP v David Jackson (VO) [2018] UKUT 0253 (LC)
Hearing
18 December 2023

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