Tribunals · Wales · Merthyr Tydfil · 2017 rating list

Units 2, 3 & 4 Compass Court, Merthyr Tydfil Industrial Park, Troedyrhiw, Merthyr Tydfil

Warehouse and Premises Decided 19 July 2022 692534481613/285NV17/1 Valuation Tribunal for Wales

OutcomeDismissedThe appeal failed and the rateable value was left unchanged.

Original RV · 2017 list£18,000

Ratepayer sought—

VO conceded first—

Tribunal decided£18,000from 29 Jun 2018

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 to split a single warehouse unit assessed at £18,000 into three separate hereditaments to obtain small business rate relief. The appellant occupied all parts of the warehouse and used temporary partitions to divide it for different fitness activities. The tribunal applied Woolway v Mazars LLP and found that the criteria for splitting a hereditament were not met: the units were contiguous, partitioning was temporary, there was connectivity between spaces, and only one occupier was present. The appeal was dismissed as the rating list entry was correct.

Summary generated from the decision text and checked against it. The appellant was Crossfit470, unrepresented.