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Tribunals · Wales · Merthyr Tydfil · 2010 rating list

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

Car showroom and premises Decided 3 October 2024 692522761076/541NV10/1 Valuation Tribunal for Wales

OutcomeDismissedThe appeal failed, leaving the value at the figure the Valuation Officer had already conceded.
Original RV · 2010 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 2010 list; a dash means the document does not state that figure.

What was argued and what the tribunal found

The appellant, represented by a surveyor, argued that a 240m² area of the showroom should be reclassified as internal storage at a lower tone of £50/m², disputing the Valuation Officer's measurement and comparable valuations. The Tribunal found the appellant's proposed tone of £50/m² was unsupported by evidence, that functional arrangements and signage were immaterial to valuation under the statutory basis, and that the Valuation Officer's proposed RV of £79,000 (reflecting a tone of £65/m² as the mid-point between comparable properties) properly reflected the property's value. The appeal was dismissed.

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
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.