LT 3 August 1993. Self catering accommodation was assessed at £2,650 rv, arrived at by assessing at 5.5 the capacity in terms of the number of double bed units (DBUs) and multiplying by £505, the VO`s valuation of such a unit, less a disability allowance of 15%. The ratepayer (D) appealed to LT. The VO reassessed the numbers of DBUs at 4.5 and therefore defended £2,100 rv. His valuation of a unit was based on comparables from neighbouring towns. D contended that the valuation should not have been based on DBUs but on 20% of the turnover potential (£4,000) for a 22 week period, ie £800. The VO contended that occupation could be achieved outside the summer season and suggested a turnover of £8,000. LT reduced the assessment to £1,650 based on 4.5 DBUs at £450 a unit less disability allowance, on the grounds that no reliance could be placed on D`s evidence as a basis for determining the assessment of the net annual value of the premises however the VO`s judgement that a DBU in self-cate