Tribunals · Wales · Gwynedd · 2017 rating list

2 Tyddyn Adi, Morfa Bychan, LL49 9YU

Self-catering accommodation Decided 5 December 2024 681039917757/285NV17/24 Valuation Tribunal for Wales

OutcomeDismissedThe appeal failed and the rateable value was left unchanged.

Original RV · 2017 list—

Ratepayer sought—

VO conceded first—

Tribunal decided—

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 reinstatement of the property to the Non-Domestic Rating List, arguing that confirmed bookings for 90 days satisfied the statutory requirement of 70 days of letting under Section 66(2BB) of the Local Government Finance Act 1988, notwithstanding that many bookings had been voluntarily refunded or rescheduled due to Covid-19. The Valuation Officer contended that only days of actual physical occupation could be counted, with the Form of Return indicating only 40 nights were actually let. The Tribunal, considering Section 67(5) and the requirement to assess circumstances at the end of each day, determined that physical occupancy was necessary for a day to be counted as "let" and that cancelled or refunded bookings could not count towards the 70-day threshold, dismissing the appeal.

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