McKeown Vintners Ltd v Commissioner of Valuation for Northern Ireland
McKeown Vintners Ltd v Commissioner of Valuation for Northern Ireland
- 1991
- Rating Appeals 1991 RA 223-266(23) .
LTNI 4 April 1991. At the 1986 revaluation the nav of an off-licensed premises in Belfast was assessed at £1,300. Following an application for revision, the entry was reduced to £2,150. In June 1978 the dv valuer increased the assessment to £2,500. On 15 March 1983 the ratepayer again applied for revision. The valuer decided to make no change. the ratepayers appealed to the Commissioner of Valuation who dismissed it on the grounds that `in the absence of contrary evidence ... the valuation must be assumed correct`. On appeal to LTNI the ratepayer contended that a comparison with the nav of ordinary (unlicensed) retail shops was the correct method of valuation for the appeal hereditament. Appeal allowed.
LICENSED PREMISES
NORTHERN IRELAND
RATING APPEALS
Valuation
LTNI 4 April 1991. At the 1986 revaluation the nav of an off-licensed premises in Belfast was assessed at £1,300. Following an application for revision, the entry was reduced to £2,150. In June 1978 the dv valuer increased the assessment to £2,500. On 15 March 1983 the ratepayer again applied for revision. The valuer decided to make no change. the ratepayers appealed to the Commissioner of Valuation who dismissed it on the grounds that `in the absence of contrary evidence ... the valuation must be assumed correct`. On appeal to LTNI the ratepayer contended that a comparison with the nav of ordinary (unlicensed) retail shops was the correct method of valuation for the appeal hereditament. Appeal allowed.
LICENSED PREMISES
NORTHERN IRELAND
RATING APPEALS
Valuation