Tribunals · Wales · Carmarthenshire · 2017 rating list

annexe At Broadawel, Cynghordy, Llandovery, SA20 0LS

Annexe self-catering holiday accommodation Decided 15 February 2024 682836307723/285NV17/65 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—

Tribunal decided£1,700from 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 self-catering holiday accommodation deleted from the 2017 non-domestic rating list with effect from 1 April 2020. The appellant argued that COVID-19 lockdown restrictions forced closure and cancellation of bookings meant the property failed to meet the 70-day letting requirement, but this was beyond her control. The tribunal found that although the property was incorrectly deleted on 1 April 2020, it could not disregard cancelled bookings under the statutory scheme, and allowed the appeal only to the extent the Valuation Officer conceded: reinstating the property from 1 April 2020 and deleting it again from 21 November 2020 when the criteria ceased to be met.

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