Tribunals · Wales · Ceredigion · 2017 rating list

Llain Holiday Centre, New Quay SA47 0PZ

Holiday centre Decided 19 December 2018 682029103480/192NV17/9 Valuation Tribunal for Wales

OutcomeDismissedThe appeal failed and the rateable value was left unchanged.

Original RV · 2017 list£12,000

Ratepayer sought£8,250

VO conceded first—

Tribunal decided£12,000

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 contended that the rateable value of £12,000 should be reduced to £8,250, arguing that business turnover had decreased significantly since 2010 and that the 45% increase in rateable value was unsustainable. The appellant's representative provided trading accounts showing declining turnover but did not produce sufficient evidence to rebut the Valuation Officer's valuation. The tribunal found that the Valuation Officer's Fair Maintainable Turnover of £120,000 at 10% (resulting in an RV of £12,000) was not unreasonable and upheld the existing assessment.

Summary generated from the decision text and checked against it. The appellant was an individual ratepayer, represented.