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Tribunals · Wales · Cardiff · 2023 rating list

107 Cowbridge Road East, Cardiff CF11 9AG

Offices and Premises Decided 20 October 2026 6815101201021/285NV23/1 Valuation Tribunal for Wales Ryan

OutcomeAllowed in partThe tribunal reduced the rateable value, but by less than the ratepayer sought.
Original RV · 2023 list—£93/m²
Ratepayer sought£31,000
VO conceded first—
Tribunal decided—£78/m²

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 contended that the property was over-assessed at £39,750 (£93/m²) and sought a reduction to £31,000 (£70/m²), arguing for removal of a 10% quality allowance and application of a 0.75 relativity factor to the second floor due to a non-operational lift. The tribunal allowed the appeal in part, accepting removal of the quality allowance and reduction of the UAR to £78/m², but rejected the further reduction to £70/m² and the differential relativity for the second floor. The tribunal found that comparable assessments for similar properties on Cathedral Road supported the £78/m² figure and that absent evidence of repair costs for the lift, it must assume the lift was in reasonable repair.

Summary generated from the decision text and checked against it. The appellant was Phg Consulting Engineers Ltd, represented.

Grounds argued

  • Comparable assessments (tone) · decisive
  • Quantum or end allowance
  • Floor area or measurement
Evidence
Rents, Settled assessments, Photographs, Expert report
Cases cited
Lotus and Delta Ltd v Culverwell
Hearing
23 September 2026

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The tribunal’s decision in full

Download the PDF · Read it on valuationtribunalwales.net

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.