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 in rateable value from £24,500 to £15,000, arguing that the rental percentage applied (9.29%) was inappropriate for a community house and that a 6% percentage based on forecast turnover of £250,000 was more appropriate. However, the Valuation Officer had served a Notice reducing the entry to £21,500 prior to the hearing, making the original assessment historic. The Tribunal determined that although the proposal was made in good faith against the entry on the material day, the subsequent Notice made that assessment historic, rendering the proposal without effect and requiring dismissal.
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
- Evidence
- Trading accounts
- Hearing
- 26 August 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.