Tribunals · Wales · Gwynedd · 2017 rating list

Bryn Ffynnon, Sarn Road, Rhiw, Pwllheli LL53 8AD

Self-catering holiday unit and premises Decided 24 March 2024 681034792815/285NV17/48 Valuation Tribunal for Wales

OutcomeDismissedThe appeal failed and the rateable value was left unchanged.

Original RV · 2017 list£3,600

Ratepayer sought—

VO conceded first—

Tribunal decided£3,600from 3 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 effective date (3 October 2020) at which her self-catering holiday property was entered into the Non-Domestic Rating List, arguing it should be 28 June 2020 based on bookings evidence, and contending that cancelled bookings due to COVID-19 should be counted towards the 70-day criterion. The Tribunal found that Section 66(2BB) of the Local Government Finance Act 1988 is resolute in requiring all three statutory tests to be met (140 days available, 70 days let, commercial basis) regardless of circumstances, and that while sympathetic to the appellant's COVID-19 difficulties, no legislation permitted exemptions and the Valuation Officer correctly applied the rules. The appeal was dismissed.

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