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 a reduction from £12,750 to £8,059, contending the property should be valued on a zoning basis with differing rates per square metre for different areas, arguing inconsistency with comparable properties also using zoning. The tribunal found the property should be valued as a Convenience Store on an overall basis using gross internal area, as required by the Rating Manual, and dismissed the appeal. The tribunal upheld the Valuation Officer's revised assessment of £14,000, determining that the appellant had failed to sustain his argument that this assessment was incorrect and had not provided sufficient evidence to undermine the Valuation Officer's valuation methodology.
Summary generated from the decision text and checked against it. The appellant was an individual ratepayer, unrepresented.
Grounds argued
- Zoning or layout
- Floor area or measurement
- Evidence
- Photographs, Measurement survey
- Cases cited
- Vines Ltd v de Mauny
- Hearing
- 12 March 2020
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Decision of the Valuation Tribunal for Wales, published at valuationtribunalwales.net and reproduced unaltered. This site does not index the names of private individuals that appear in decisions. Information, not advice.