Tribunals · Wales · Carmarthenshire · 2017 rating list

Spar, 1-3 Water Street, Kidwelly SA17 5BX

Convenience store Decided 11 November 2020 682933250404/285NV17 Valuation Tribunal for Wales Ellis

OutcomeDismissedThe appeal failed, leaving the value at the figure the Valuation Officer had already conceded.

Original RV · 2017 list£16,500£80/m²

Ratepayer sought£1

VO conceded first£11,250−32% before the hearing

Tribunal decided£11,250£55/m²

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, through their representative, sought a reduction from £16,500 to £1, arguing the valuation at £80/m² was excessive and that comparable properties in the locality were valued at lower rates. The Valuation Officer conceded and revised the assessment to £11,250 using £55/m² to account for location and lack of parking. The tribunal found the appellant had not sustained their argument with credible evidence, rejected the comparables as not being true convenience stores as defined in the Rating Manual, and upheld the Valuation Officer's revised valuation as fair and reasonable, dismissing the appeal.

Summary generated from the decision text and checked against it. The appellant was Spar, represented.