Figures are as stated in the decision, and are values in the 2017 list; a dash means the document does not state that figure.
What was argued and what the tribunal found
The appellant sought to change the property description from betting shop to social club with effect from 10 March 2019, arguing the £27/m² rating was more appropriate than the VO's £190/m² retail valuation. The Valuation Officer contended the physical location was a retail unit with minimal alterations that did not change its fundamental character, and applied the relevant statutory valuation approach. The tribunal dismissed the appeal, finding that while the property was occupied and used as a social club, a hypothetical tenant would regard it as a retail unit; the alterations were minimal and reversible; and the VO's comparable evidence and £/m² rate for retail premises in the locality was appropriate.
Summary generated from the decision text and checked against it. The appellant was Magnet Club, unrepresented.
Grounds argued
- Relief or exemption · decisive
- Evidence
- Settled assessments, Photographs, Expert report
- Cases cited
- Williams (VO) v Scottish & Newcastle Retail Ltd
- Hearing
- 22 October 2019
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