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 sought to reduce the RV from £52,000 (£80/m²) to £22,750 (£35/m²), relying primarily on a comparable letting of The Old Factory Shop ('Poundland') at £20,000 per annum (£31/m²) from October 2020. The appellant argued the VO's revised assessment at £70/m² created an unreasonable 226% disparity with the comparable. The tribunal accepted the VO's evidence that The Old Factory Shop was materially inferior in location and physical characteristics, including poor parking, no glazed frontage, and weaker trading characteristics, and that these differences justified a substantial uplift beyond the appellant's proposed 15% adjustment. The tribunal found the VO's £70/m² (RV £45,500) reasonable and dismissed the appeal.
Summary generated from the decision text and checked against it. The appellant was Iceland Foods Limited, represented.
Grounds argued
- Rental evidence
- Comparable assessments (tone)
- Evidence
- Rents
- Cases cited
- Ladies Hosiery and Underwear Ltd v West Middlesex Assessment Committee; Lotus and Delta v Culverwell; Jafton Properties Ltd v Prisk
- Hearing
- 20 March 2026
Similar decisions
- Shop & Premises, 8 Brackla Street, Bridgend, CF31 1DD Matter Appealed Against: 2023 Non-Domestic Rating List — Allowed in part, 17 Jun 2026
- 20 Adare Street, Bridgend, CF31 1EJ — Dismissed, 24 Apr 2026
- Unit 2 Welsh Designer Outlet Village, The Derwen, Bridgend, CF32 9SU — Allowed, 8 Jan 2025
- Unit 1 Welsh Designer Outlet Village, The Derwen, Bridgend, CF32 9SU — Allowed, 8 Jan 2025
Is your own rateable value in line?
A free check compares a property with the assessments around it and says plainly whether there is anything worth pursuing.
Check a propertyThe tribunal’s decision in full
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.