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 split the assessment of Tyn-Y-Fron into two separate hereditaments—a guest house and a self-catering cottage—arguing they were detached, independently operated, and used for different purposes. The appellant cited comparable split properties in the area and the Rating Manual's principles on hereditaments. The Tribunal dismissed the appeal, finding that although the buildings were not contiguous in the strict sense, they were within the same geographical location, owned and operated by the same person, and easily accessible without crossing property not owned by the ratepayer. The Tribunal drew support from the Supreme Court decision in Woolway v Mazars, holding that the interconnectedness of the grounds and unified rateable occupation meant they remained a single hereditament.
Summary generated from the decision text and checked against it. The appellant was an individual ratepayer, unrepresented.
Grounds argued
- Split or merge the assessment · decisive
- Evidence
- Settled assessments
- Cases cited
- Calver v Thomas (VO); Redrose Ltd v Thomas (VO); Beaconside and Jones v Gidman (VO); Dennett v Crisp (VO); Andrew Wishart v Laurie Hulse (VO); Ladies Hosiery and Underwear Ltd v West Middlesex Assessment Committee; LCC v Wilkins (VO); Woolway v Mazars
- Hearing
- 10 February 2021
Similar decisions
- Pen Y Bryn Hotel, Ancaster Square, Llanrwst LL26 0LH — Dismissed, 1 Oct 2021
- Tyn-Y-Fron, — Allowed in part, 27 May 2021
- Aberconwy House, Llanrwst Road, Betws-y-Coed — Dismissed, 5 May 2021
- Cottages at Moel-Yr-Iwrch Isaf, Nebo, Llanrwst — Allowed in part, 15 Apr 2021
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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.