Tribunals · Wales · Cardiff · 2017 rating list

Restaurant and Premises, 11 Heol-Y-Deri, Cardiff CF14 6HA

Restaurant and Premises Decided 14 June 2021 681533365305/285NV17/12 Valuation Tribunal for Wales

OutcomeDismissed — nobody attended for the ratepayerThe appeal failed and the rateable value was left unchanged.

Original RV · 2017 list£27,500

Ratepayer sought£1

VO conceded first—

Tribunal decided£27,500£280/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 sought a reduction of the rateable value to £1, arguing that the property had been improved substantially, that comparable premises in the area paid lower business rates, that the location had poor footfall, and that the business provided vital community services and had been adversely affected by the pandemic. The Valuation Officer defended the valuation by reference to the statutory definition of rateable value, the tone established by comparable settled assessments in the same location using a Zone A rate of £280/m², and the principle that improvements to a property do not necessarily increase its rateable value under the statutory assumptions. The tribunal dismissed the appeal, finding that the appellant had failed to discharge the burden of proof and that the comparable properties supported the Zone A rate adopted by the Valuation Officer.

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