LT 19 March 1987. Appeal by ratepayers (R) from decision of Kent lvc determining the assessment of warehouse premises at Vale Road, Tonbridge at 12,000 gv 9,972 rv. The premises, which includes very high security features, is used by a bank for storing, processing and distributing bank notes and coin. When R objected to the proposed assessment Kent lvc upheld it. R appealed to LT seeking a reduction to 7,125 gv 5,909 rv, basing their figures on 15 similar properties throughout England. VO could find no assistance from comparables and used the contractors basis of valuation , arriving at an assessment of 14,750 gv 12,263 rv. LT decided that the wide disparity between the two values indicated that one method was inappropriate in the present circumstances. LT held that, in using comparables, though skill and judgment has to be exercised, there remains only a small margin for error. The contractors method contained many adjustments and the margin for error was very wide. Appeal allowed;