Havana 12, Church Street, Flint CH6 5AD
Shop and premises Decided 4 March 2019 683530853463/192NV17/23 Valuation Tribunal for Wales
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 challenged the zone A value of £200/m2 used in the rateable value calculation, seeking a reduction to £150/m2 on the basis that comparable retail units were assessed at lower rates. The tribunal applied the burden of proof standard requiring the appellant to substantiate her claim with evidence. The tribunal accepted that the £200/m2 rate was supported by rental evidence from comparable shops on Church Street and by settled appeals from nearby properties, and found that the appellant had not undermined the Valuation Officer's valuation. The appeal was dismissed.
Summary generated from the decision text and checked against it. The appellant was an individual ratepayer, unrepresented.
Grounds argued
- Comparable assessments (tone) · decisive
- Evidence
- rental_evidence, Settled assessments
- Hearing
- 13 February 2019
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