Shop and Premises, The Co-Operative Food, Berriew Road, Welshpool, SY21 7SN

What was argued and what the tribunal found

The appellant, represented by a surveyor, argued that the rateable value of £95,500 was excessive and should be reduced to £30,000 to reflect the opening of a Tesco superstore on 21 March 2011, which caused the Co-Operative to close in 2012, and cited post-2015 rental evidence at £1 per annum. The Valuation Officer contended that the assessment was correct, based on a September 2007 rent at the Antecedent Valuation Date and a 17.16% reduction already conceded to reflect the Tesco impact, which was fair compared to reductions given to other comparable stores. The tribunal dismissed the appeal, finding that the appellant had not substantiated his case for a further reduction, that the agreed reduction was fair, and that the post-2015 rental evidence was too far removed from the valuation date to carry significant weight.

Summary generated from the decision text and checked against it. The appellant was The Co-Operative and Poundland, represented.

Grounds argued

• Change of circumstances · decisive
• Rental evidence
• Comparable assessments (tone)

Change of circumstances

Tesco superstore opening

Evidence

Rents, Settled assessments, Earlier tribunal decisions

Cases cited

Lotus and Delta v Culverwell; O'Brien v Harwood; W H Smith & Son v Clee; Kotecha v McKillop; Ladies Hosiery and Underwear Ltd v West Middlesex Assessment Committee; ITM Corporation Ltd v Mooney; Robinson Bros (Brewers) v Durham County Assessment Committee; Go Outdoors v Lamb

Hearing

6 February 2019

Similar decisions

• Shop and Premises, 15 Lion Street, Brecon LD3 7HY — Dismissed, 17 Mar 2020
• Shop & Premises, 10 Market Street, Newtown SY16 2PQ — Dismissed, 19 Nov 2019
• Shop & Premises, 5 Penrallt Street, Machynlleth SY20 8AG — Dismissed, 19 Nov 2019
• Shop & Premises, 8 Broad Street, Newtown SY16 1LU — Dismissed, 19 Nov 2019

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