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 rateable value of £23,500, contending the base rate should be £150/m² (matching a comparable noodle bar) rather than £200/m², and that a reduced rate allowance should apply to the kitchen area. The tribunal dismissed the appeal, finding the £200/m² tone was supported by rental evidence (£30,000pa and £31,200pa) and comparable properties in the same locality that had not been challenged, and that the open kitchen had been correctly valued at 100% of the base rate in accordance with the Rating Manual.
Summary generated from the decision text and checked against it. The appellant was an individual ratepayer, unrepresented.
Grounds argued
- Comparable assessments (tone) · decisive
- Quantum or end allowance
- Evidence
- Rents, tone_of_list_comparables, Photographs, Expert report
- Cases cited
- Vines Ltd v de Mauny
- Hearing
- 14 February 2024
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Decision of the Valuation Tribunal for Wales, published at valuationtribunalwales.net and reproduced unaltered. This site does not index the names of private individuals that appear in decisions. Information, not advice.