Offices and Premises, 1st and 2nd Floors 23-25 Pier Street, Aberystwyth

What was argued and what the tribunal found

The appellant, an online retailer, contended that an area on the 1st Floor should be classified as internal storage (not office space) and valued at a lower rate, and that a 5.98m² area forming part of the fire exit route should be excluded from valuation. The Valuation Officer revised her valuation following a joint inspection, agreeing to classify the disputed 1st Floor area as internal storage but maintaining inclusion of the notional fire corridor with a 15% allowance. The tribunal allowed the appeal in part, accepting the reclassification of the 1st Floor area as internal storage and confirming the VO's revised RV of £12,250 based on comparable properties showing similar valuation approaches for storage areas within office buildings.

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

Grounds argued

• Floor area or measurement
• Zoning or layout · decisive

Evidence

Measurement survey, Photographs, rental_evidence

Cases cited

Vines Ltd v de Mauny; Ladies Hosiery and Underwear Ltd v West Middlesex AC; Lotus and Delta v Culverwell; Scottish and Newcastle v Williams; John Laing & Son Ltd v Kingswood Assessment Area Assessment Committee

Hearing

9 August 2023