Tribunals · Wales · Ceredigion · 2017 rating list

Unit 2 Left Gwalia Stores, Sycamore Street, Newcastle Emlyn

Shop and premises Decided 7 March 2019 682530728637/192NV17 Valuation Tribunal for Wales

OutcomeAllowed in partThe tribunal reduced the rateable value, but by less than the ratepayer sought.

Original RV · 2017 list£10,750£200/m²

Ratepayer sought£5,375

VO conceded first—

Tribunal decided£10,250from 1 Apr 2017

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 rateable value of £10,750, proposing £5,375 based on tone of list comparables on Sycamore Street and the property's internal layout. The Valuation Officer had valued the property using a zone A basis at £200/m2. The tribunal found the Zone A value was not excessive and could not be disturbed, but observed a split floor level and poor building character during inspection. It allowed the appeal in part, awarding two 2.5% end allowances for split level and inferior character, reducing the RV to £10,250 effective from 1 April 2017.

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