LT 5 June 1986. LVC/999-1011/1984. Appeal to LT from decisions of lvc confirming assessments of 9 shops in the shopping centre at Killingworth, Newcastle upon Tyne. The plaintiff ratepayers appealed to LT seeking substantial reductions, while the respondent VO sought to maintain the assessments in the valuation list as decided by the LVC, with the exception of one shop, where he maintained the assessment could be slightly reduced due to a measurement error. It was common ground that at the material date the assesments under General Rate Act 1967 s19 exceeded those in the valuation list and so the assessments fell to be determined under s20 of the Act. The ratepayers compared the shopping centres at Killingworth and nearby Longbenton between 1973 and 1986 where rental values had always exceeded those in Killingworth by a clear margin which had noticeably increased since 1973; therefore there was a relative decline in Killingworth attributable to matters within s20 including the occupa