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 to reduce the rateable value to £35,000 based on the passing rent analysis, while the Valuation Officer conceded to £52,000 using comparable property assessments. The tribunal accepted that whilst the subject rent was a relevant starting point under Lotus and Delta principles, it was too distant from the antecedent valuation date to be applied in isolation. The tribunal placed greater weight on comparable property assessments within and near the building which demonstrated a consistent tone of list at £97/m2, supporting the Valuation Officer's revised figure.
Summary generated from the decision text and checked against it. The appellant was CPS Group UK Limited, represented.
Grounds argued
- Rental evidence
- Comparable assessments (tone)
- Evidence
- Rents, Settled assessments, Photographs
- Cases cited
- Lotus and Delta Ltd v Culverwell; O'Brien v Harwood; Ladies Hosiery and Underwear v West Middlesex Assessment Committee
- Hearing
- 1 April 2025
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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.