Car Park and Premises, Car Park at Harrison Court, St Davids Street, Carmarthen SA31 3DX

What was argued and what the tribunal found

The appellant challenged the valuation of his car park, arguing that a 45% reduction should apply to the indoor spaces due to higher maintenance costs, proposing a RV of £5,400, and that the RV should not have increased by 70% in one year. The Valuation Officer had reduced her proposed valuation from £8,100 to £7,300 by applying a 5% allowance for the condition of the garage building and recalculating based on revised trade receipts. The tribunal found that the VO had properly considered the building's condition at the material date by applying a 5% allowance, that the appellant had failed to discharge his burden of proof for a further 45% reduction, and that the same pricing for indoor and outdoor spaces was consistent with previous rating lists; it therefore confirmed the VO's revised RV of £7,300.

Summary generated from the decision text and checked against it. The appellant was an individual ratepayer, unrepresented.

Grounds argued

• Trading receipts (pubs, hotels)
• Valuation method
• Comparable assessments (tone)
• State of repair or deletion

Evidence

Rents, Trading accounts, Photographs, Settled assessments

Hearing

29 April 2021