Tribunals · Wales · Pembrokeshire · 2017 rating list

The Flat, Mount Pleasant, Broadfield, Saundersfoot, SA69 9DG

Self-catering holiday let accommodation Decided 15 February 2024 684536224640/285NV17/87 Valuation Tribunal for Wales

OutcomeAllowed in partThe tribunal reduced the rateable value, but by less than the ratepayer sought.

Original RV · 2017 list—

Ratepayer sought—

VO conceded first£3,000

Tribunal decided£3,000from 13 Oct 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 challenged the Valuation Officer's deletion of the property from the Rating List with effect from 1st April 2020, arguing it should be restored because it met the criteria under Section 66(2BB) of the Local Government Finance Act 1988 for short-term self-catering accommodation. The Valuation Officer conceded that the deletion was incorrect and agreed restoration at £3,000 rateable value from 1st April 2020, but argued deletion should take effect from 13th October 2020 when lettings fell below 70 days due to COVID-19 restrictions. The tribunal allowed the appeal only to the extent conceded by the Valuation Officer, ordering the property's entry at £3,000 between 1st April 2020 and 13th October 2020.

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