Car Auction and Premises, Merthyr Motor Auctions, Pant Road, Dowlais, Merthyr Tydfil, CF48 3FH

What was argued and what the tribunal found

The appellant challenged the 2017 Compiled List RV of £104,000 (subsequently increased by the VO to £125,000) arguing that the VO's adoption of a national land valuation approach of £10/m² for surfaced yard land was inappropriate for a converted industrial car auction site in a deprived area with poor access, planning restrictions, and existing site nuisances. The VO relied on comparable purpose-built auction sites at Bilston and Chelmsford with national rental demand and argued the property should be valued within a national scheme. The tribunal allowed the appeal, finding that whilst purpose-built premises warrant national valuation treatment, converted industrial sites in poor locations should not be compared to affluent, well-located purpose-built facilities and should be valued using local comparable land rates of £2.50/m² (consistent with other Merthyr industrial assessments), with a 30% discount for planning restrictions and a 20% end allowance for site nuisances, reducing the RV to £45,500.

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

Grounds argued

• Comparable assessments (tone)
• Valuation method
• Change of circumstances

Evidence

tone_of_list_comparables, Rents, Expert report

Cases cited

R v Everist; Williams v Scottish & Newcastle Retail Limited; Ladies Hosiery and Underwear v Assessment Committee for WMA; Lotus and Delta v Culverwell; Vines Limited v De Mauny

Hearing

29 March 2018

Similar decisions

• Other Commercial, Stall 3, 4 & 5 St Tydfil Market, River Walk, Merthyr Tydfil CF47 8EN — Dismissed, 21 Dec 2018
• Other Commercial, Stall 3, 4 & 5 St Tydfil Market, River Walk, Merthyr Tydfil CF47 8EN — Dismissed, 20 Dec 2018

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