Offices & Premises, 147a High Street, Merthyr Tydfil CF47 8DP

What was argued and what the tribunal found

The appellant contended the rateable value of £6,500 was too high for an incubation unit in the Lower High Street area and proposed a reduction to £4,000. The Valuation Officer had reviewed rental evidence and local tone, and conceded a 5% reduction to £6,200 on the basis of the property's location among retail properties, but provided no evidence to support a further reduction. The tribunal confirmed the VO's revised valuation of £6,200, noting that the appellant must value the property vacant and to let without regard to the actual occupier's circumstances, and the appellant provided no evidence to support the £4,000 figure sought.

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

Grounds argued

• Rental evidence
• Comparable assessments (tone)

Evidence

Rents

Hearing

14 November 2019