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 reduce the rateable value from £8,500 to £7,000, arguing that the property's location on an isolated lane outside the village centre and poor access justified a lower double bed unit value of £800, rather than the £1,100 applied. The appellant relied on comparable properties allegedly valued at £800 per DBU and argued for consistency of valuation. The Valuation Officer presented evidence based on the property's actual trading accounts, applying a simplified receipts approach with a 9% rental bid to fair maintainable receipts of £98,000, producing an RV of £8,700. The tribunal found that while location was a significant factor, the appeal property's own trade data supported the higher valuation level and did not justify the proposed reduction. The tribunal dismissed the appeal, noting that the property's turnover did not support a £800 DBU value.
Summary generated from the decision text and checked against it. The appellant was an individual ratepayer, represented.
Grounds argued
- Comparable assessments (tone)
- Rental evidence · decisive
- Evidence
- Rents, Trading accounts
- Cases cited
- Ladies Hosiery and Underwear Ltd v West Middlesex Assessment Committee; 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)
- 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
- Cottages at Moel-Yr-Iwrch Isaf, Nebo, Llanrwst — Allowed in part, 15 Apr 2021
- Tyn-Y-Fron, Betws-Y-Coed — Dismissed, 15 Apr 2021
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