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 the property should be valued as a bar or public house rather than as a shop, but provided no alternative valuation or trade breakdown to support this. The tribunal accepted the property was used as a bar but found that valued vacant and to let, a hypothetical tenant would regard it as a shop due to its location, large retail frontage and open plan layout. The tribunal upheld the Valuation Officer's valuation based on retail comparables from Market Street, rejecting the appeal.
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 · decisive
- Evidence
- Rents, Settled assessments, Trading accounts, Expert report
- Cases cited
- Fir Mill v Royston UDC and Jones; Williams v Scottish & Newcastle Retail Ltd and Allied Domecq Retailing Ltd; Reeves (VO); Burvill v Jones
- Hearing
- 8 November 2018
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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.