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 a reduction from £178,000 to £129,000 (base rate £112/m²), contending that the Valuation Officer had incorrectly established the tone of the list at £160/m². The appellant argued the tone should be set at £112/m² based on the Farm Foods settlement. The Valuation Officer conceded a reduction to £153,000 (base rate £135/m²), relying on a basket of comparable properties. The tribunal found the appeal property to be of better quality than Farm Foods and determined that a tone of value of £135/m² had been established across comparable properties in the locality, supporting the Valuation Officer's conceded figure.
Summary generated from the decision text and checked against it. The appellant was Halfords Limited, represented.
Grounds argued
- Comparable assessments (tone)
- Rental evidence
- Valuation method
- Evidence
- Rents, Settled assessments, Photographs
- Cases cited
- Ladies Hosiery and Underwear Ltd v West Midlands AC; Lotus & Delta Ltd v Culverwell; Specialeyes plc v Felgate; O'Brien v Harwood; Fir Mill v Royston UDC and Jones; Barnard & Barnard v Walker; Shearson Lehman Bros Ltd and others v Humphreys; Burroughs Machines Ltd v Mooney; Trevail v C&A Modes Ltd; FW Woolworth & Co Ltd v Peck
- Hearing
- 24 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.