Tribunals · Wales · Monmouthshire · 2017 rating list

Self Catering Holiday Unit and Premises, Bridge Cottage, Lone Lane, Penallt, Monmouth, NP25 4AJ

Self Catering Holiday Unit and Premises Decided 2 January 2024 6840363055601/285NV17/90 Valuation Tribunal for Wales

OutcomeDismissedThe appeal failed and the rateable value was left unchanged.

Original RV · 2017 list£2,800

Ratepayer sought£2,800

VO conceded first—

Tribunal decided—from 1 Apr 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 sought reinstatement of the property on the 2017 Non-Domestic Rating List at £2,800 rateable value from 1 April 2020, challenging the Valuation Officer's deletion of the entry. The property had been flooded on 18 February 2020 and failed to meet the eligibility criteria under Section 66(2BB) of the Local Government Finance Act 1988, which requires the property to be available for letting for at least 140 days and actually let for at least 70 days in the relevant period. The tribunal, bound by the legislation and applying the principle from Vines Limited v de Mauny, found that the appellant had not proven his case and that the property did not constitute a hereditament on the material date of 1 April 2020, so the appeal was dismissed.

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