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Tribunals · Wales · Merthyr Tydfil · 2017 rating list

Thomas and Davies, Pentrebach Road, Merthyr Tydfil, CF48 1YA

Car showroom Decided 3 October 2024 692536347904/537NV17/27 Valuation Tribunal for Wales Neil Bevan

OutcomeDismissedThe appeal failed, leaving the value at the figure the Valuation Officer had already conceded.
Original RV · 2017 list£83,000
Ratepayer sought—
VO conceded first£79,000−5% before the hearing
Tribunal decided£79,000£65/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 argued that a 240m² section of the 621.9m² showroom should be reclassified as internal storage at a lower tone of £50m², and that franchise withdrawals and Citroen signage restrictions reduced the property's value. The tribunal found no evidence supporting the £50m² figure and that the functional arrangements and signage were immaterial to the statutory valuation. The tribunal accepted the VO's proposed RV of £79,000, noting this represented a reasonable mid-point between comparable properties and that the VO had already made a reduction to address the property's disadvantages.

Summary generated from the decision text and checked against it. The appellant was Thomas and Davies, represented.

Grounds argued

  • Floor area or measurement
  • Zoning or layout
  • Comparable assessments (tone)
Evidence
Settled assessments
Cases cited
Ladies Hosiery and Underwear Ltd v West Middlesex A.C; Scottish & Newcastle Retail Ltd v Williams
Hearing
5 September 2024

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The tribunal’s decision in full

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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.