Tribunals · Wales · Carmarthenshire · 2017 rating list

Kentucky Fried Chicken (KFC), Myrtle Hill, Carmarthen SA31 2NG

Drive-thru restaurant and premises Decided 26 February 2021 682530641684/541NV17/20 Valuation Tribunal for Wales Brown & Merry Commercial

OutcomeDismissedThe appeal failed and the rateable value was left unchanged.

Original RV · 2017 list£77,000

Ratepayer sought£72,000

VO conceded first—

Tribunal decided£77,000

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's agent argued the rateable value of £77,000 (£315/m²) was excessive and should be reduced to £72,000 (£295/m²), relying on comparables from other drive-thru and retail properties showing declining values. The appellant contended that since background retail values on the park had fallen, drive-thru values should also decline. The Tribunal found the appellant had not discharged the burden of proof. The Tribunal preferred the Valuation Officer's rental evidence from comparable drive-thru properties which showed growth up to the antecedent valuation date, and noted that the appeal property was a modern 2012 build that did not require the level of analysis the appellant sought to apply to older comparables.

Summary generated from the decision text and checked against it. The appellant was Demipower 2017 Ltd, represented.