Tribunals · Wales · Powys · 2017 rating list

Carreg Llwyd Place, South Street, Rhayader/Brynafon Country House, Nantmel, Rhayader

Hotel and Premises Decided 11 May 2022 685335254287/285NV17/1 Valuation Tribunal for Wales

OutcomeDismissedThe appeal failed and the rateable value was left unchanged.

Original RV · 2017 list£5,300

Ratepayer sought—

VO conceded first—

Tribunal decided£5,300from 4 Dec 2020

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 contended that the hotel and premises should have remained on the rating list until all component parts were sold on 24 September 2021, and that the deletion effective date of 4 December 2020 was incorrect. The Valuation Officer relied on statutory material day provisions, arguing the property should be deleted when it no longer met the criteria for inclusion. The tribunal found that while the Valuation Officer had made procedural errors over the years, the deletion date of 4 December 2020 was correct because the property no longer met the statutory criteria for inclusion in the rating list.

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