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 challenged the Valuation Officer's decision to remove a self-catering holiday unit from the Non-Domestic Rating List for 2020-21, arguing that bookings from the Voith Group totalling 99 nights over a 14-week period (13 July – 23 October 2020) should be treated as separate short-period lets rather than one continuous letting. The appellant contended that invoices were issued fortnightly to different individuals within the company. The Tribunal, applying the Valuation Tribunal for England's precedent that "short periods" means 28 days or less, found the Voith Group booking constituted a single 14-week letting falling outside the short-period definition, and noted significant inconsistencies in the appellant's supporting documentation. The appeal was dismissed as the property failed to meet the eligibility test of 70 days of actual lettings in the relevant period.
Summary generated from the decision text and checked against it. The appellant was an individual ratepayer, unrepresented.
Grounds argued
- Relief or exemption
- Evidence
- Trading accounts
- Cases cited
- Vines Limited v de Mauny; Bridge Street Limited & Room Space Limited v David Jackson and Andrew Ricketts
- Hearing
- 6 July 2023
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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.