Mr and Mrs P Andrews v Peter Russell [electronic resource]
Mr and Mrs P Andrews v Peter Russell [electronic resource]
- 2001
RA/76/1999, 9 July 2001. Appeal of ratepayers' (A) from the decision of the South Wales Valuation Tribunal determining the assessment in the 1995 rating list of two holiday cottages at Llanerch Vineyard in the Vale of Glamorgan at £2,800. The respondent (VO) valued the cottages at £360 per bed space. R contended that the properties should be valued in accordance with the scale of values for self-catering properties produced by the local valuation office for the 1995 rating list. This valued each bed space at £200, which A then discounted by 5% to reflect the fact that the cottages were semi-detached. A argued that there were no special circumstances that justified the VO departing from the scale. "Held", the appeal was allowed as there was no evidence that justified the VO departing from the scale.
ANDREWS AND ANOTHER V RUSSELL (VO)
HOLIDAY HOMES
SELF-CATERING
EVIDENCE OF VALUE
ANNUAL VALUE
COMPARABLES
RA/76/1999, 9 July 2001. Appeal of ratepayers' (A) from the decision of the South Wales Valuation Tribunal determining the assessment in the 1995 rating list of two holiday cottages at Llanerch Vineyard in the Vale of Glamorgan at £2,800. The respondent (VO) valued the cottages at £360 per bed space. R contended that the properties should be valued in accordance with the scale of values for self-catering properties produced by the local valuation office for the 1995 rating list. This valued each bed space at £200, which A then discounted by 5% to reflect the fact that the cottages were semi-detached. A argued that there were no special circumstances that justified the VO departing from the scale. "Held", the appeal was allowed as there was no evidence that justified the VO departing from the scale.
ANDREWS AND ANOTHER V RUSSELL (VO)
HOLIDAY HOMES
SELF-CATERING
EVIDENCE OF VALUE
ANNUAL VALUE
COMPARABLES