Figures are as stated in the decision, and are values in the 2023 list; a dash means the document does not state that figure.
What was argued and what the tribunal found
The appellant challenged the rateable value of £33,750 (£315 per square metre), arguing it should be reduced to £19,250 (£175 per square metre) based on rental evidence from other retail properties in Bridgend town centre showing significant falls in rental values between the 2017 and 2023 lists. The tribunal found that the subject property's rent of £32,500 per annum agreed close to the antecedent valuation date of 1st April 2021 provided strong evidence, and that comparable properties on the same street supported the adopted rate of £315 per square metre, giving greater weight to same-street rental evidence than evidence from other locations in the town centre.
Summary generated from the decision text and checked against it. The appellant was MJ Lights Ltd, represented.
Grounds argued
- Rental evidence
- Comparable assessments (tone)
- Evidence
- Rents, Settled assessments
- Cases cited
- Bunyan v Acenden Ltd; Lamb v Go Outdoors Ltd; Lamb v Minards; Barnard & Barnard v Walker; Lotus and Delta v Culverwell; Stena Line Ltd v Valuation Officer
- Hearing
- 20 March 2026
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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.