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, represented by an agent, did not attend the hearing and submitted written representations challenging the 2023 assessment of £115,000 (£22.00/m²), arguing the older part of the property was overvalued relative to comparables and citing a 37% increase from the 2017 list as evidence of unreasonableness. The tribunal, applying the Lotus and Delta hierarchy and following Martyn Lamb v Go Outdoors and Flight Centre cases, found that direct rental evidence was unavailable and that comparable assessments at £21.00/m² to £26.00/m² supported the adopted rate of £22.00/m² for this 5,000m² industrial property from the 1930s/1940s, particularly once the appellant's own Big Padlock Self Storage comparable was corrected upward. The assessment of £115,000 was dismissed as fair and reasonable.
Summary generated from the decision text and checked against it. The appellant was Cardiff Galvanizers (1969) Limited, represented.
Grounds argued
- Comparable assessments (tone)
- Change of circumstances
- Evidence
- Settled assessments, Earlier tribunal decisions
- Cases cited
- Lotus and Delta v Culverwell; Martyn Lamb (Valuation Officer) v Go Outdoors Ltd; Flight Centre (UK) Ltd v A Ricketts (Valuation Officer)
- Hearing
- 6 October 2026
Similar decisions
- Workshop and Premises, Unit N2 CBBC, Lewis Road, Cardiff CF24 5EL — Allowed in part, 22 Apr 2024
- Cadarn House, Croescadarn Close Avenue Ind Park, Cardiff — Agreed at hearing, 10 Jan 2020
- Workshop and Premises, Unit 1A Trident Trade Park, Glass Avenue, Splott, Cardiff CF24 5EN — Dismissed, 4 Jun 2019
- Workshop and Premises, Unit A1 East Point, Spring Meadow Business Park, Mardy Road, Cardiff CF3 2GA — Dismissed, 4 Jun 2019
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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.