Tribunals · Wales · Gwynedd · 2017 rating list

Ty Mor, The Esplanade, Criccieth, LL52 0HZ

Self-catering holiday unit Decided 14 January 2024 681036415981/537NV17 Valuation Tribunal for Wales

OutcomeDismissedThe appeal failed and the rateable value was left unchanged.

Original RV · 2017 list£4,200

Ratepayer sought—

VO conceded first—

Tribunal decided£4,200from 9 Sept 2022

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 effective date (9 September 2022) that the property was entered into the Non-Domestic Rating List, arguing it should be 22 April 2022 when the property became available to let. The Valuation Officer demonstrated that the three statutory criteria under Section 66(2BB) LGFA 1988 (140 days availability, 70 days actual letting, and commercial short-term letting) were first met on 9 September 2022, being 140 days from initial availability. The Tribunal, bound by the clear statutory wording, dismissed the appeal as the Valuation Officer was correct in applying the effective date of 9 September 2022.

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