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 contended the property should be entered in a different rating scheme and valued at £20/m2 with a 5% end allowance (£9,400 RV), arguing the passing rent was between connected parties and should be ignored. The Valuation Officer conceded the valuation to £15,500 RV (£30/m2 less 7.5%). The tribunal allowed the appeal in part, adopting the Valuation Officer's conceded figure, finding the passing rent was evidence despite being at arm's length, the rating history was consistent with this value, and the property was correctly entered in the specialist tyre scheme as a converted workshop used for tyre fitting.
Summary generated from the decision text and checked against it. The appellant was Micheldever Tyre Services Limited, represented.
Grounds argued
- Comparable assessments (tone) · decisive
- Zoning or layout
- Rental evidence
- Quantum or end allowance
- Evidence
- Rents, Settled assessments, Expert report
- Cases cited
- Ladies Hosiery and Underwear Limited v West Middlesex AC; Lotus and Delta v Culverwell; K Shoe Shops Limited v Hardy; Oldschool & Oldschool v Coll; Vines Ltd v de Mauny; BPP Holdings Limited v Revenue and Customs Commissioners; Telereal Trillium v K Hewitt
- Hearing
- 20 March 2025
Similar decisions
- Unit 1A, Swansea Enterprise Park, Llansamlet, Swansea, SA7 9RF — Allowed, 28 Sept 2026
- 5-7 Picton Arcade, Swansea, SA1 3BH. — Dismissed, 28 Aug 2026
- Shop & Premises, 235-237 Oxford Street, Swansea, SA1 3BL Matter Appealed Against: 2023 Non-Domestic Rating List — Agreed at hearing, 17 Jun 2026
- Stall 62 & 63, Swansea Market, Oxford St, Swansea, SA1 3AG — Allowed, 23 Jan 2024
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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.