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 a reduction from £21,500 to £1, contending the property should be valued at £45/m² based on comparable properties and rental evidence in the locality. The Valuation Officer conceded a reduction to £20,750 (£55/m²) after correcting the omission of the heating allowance and including the upper floor storage area. The tribunal allowed the appeal in part to the extent conceded by the Valuation Officer, finding that the upper floor storage area used by the tenant should be included in the valuation, the bespoke valuation scheme for the specific address should be maintained, and £55/m² was the appropriate tone rather than the £45/m² the appellant sought.
Summary generated from the decision text and checked against it. The appellant was Films at 59 Limited, represented.
Grounds argued
- Comparable assessments (tone)
- Floor area or measurement
- Evidence
- Rents, tone_of_list_comparables
- Cases cited
- Vines Ltd v de Mauny; Ladies Hosiery and Underwear Ltd v West Middlesex AC; Lotus and Delta v Culverwell; K Shoe Shop Ltd v Hardy; Oldschool & Oldschool v Coll; BPP Holdings Ltd v Revenue and Customs Commissioners; Telereal Trillium v K Hewitt; Rogers v Evans; A Wilkinson v Edmundson Electrical Limited
- Hearing
- 6 March 2024
Similar decisions
- Cadarn House, Croescadarn Close Avenue Ind Park, Cardiff — Agreed at hearing, 10 Jan 2020
- Workshop and Premises, Unit A1 East Point, Spring Meadow Business Park, Mardy Road, Cardiff CF3 2GA — Dismissed, 4 Jun 2019
- Workshop and Premises, Unit 1A Trident Trade Park, Glass Avenue, Splott, Cardiff CF24 5EN — Dismissed, 4 Jun 2019
- Warehouse and Premises, Unit 10 (Pt of Former Biscuit Factory), Clydesmuir Road Industrial Estate, Clydesmuir Road, Cardiff, — Dismissed, 15 May 2019
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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.