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Tribunals · Wales · Swansea · 2017 rating list

Ground Floor York Chambers, York Street, Swansea SA1 3LZ

Restaurant Decided 23 February 2024 685535355464/537NV17/4 Valuation Tribunal for Wales

OutcomeDismissed — nobody attended for the ratepayerThe appeal failed and the rateable value was left unchanged.
Original RV · 2017 list£23,500
Ratepayer sought£16,371
VO conceded first—
Tribunal decided£23,500£200/m²

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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The tribunal’s decision in full

Download the PDF · Read it on valuationtribunalwales.net

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.