LT 5 August 1997. A shop assessed at £11,750 rv with a storage area off the basement which had a height of 1.2m was let for a term of 5 years. The tenant was liable for rates, internal repairs and a service charge in respect of other repairs. The lease term expired and the ratepayer remained in occupation from 1990 to 1995 when the lease was renewed. A proposal was made on behalf of the ratepayer to reduce the assessment specifying vacant shops as a material change in circumstances. The ratepayer relied on the rent at which the property was let at the antecedent valuation date. Rents fixed before and after that date were adjusted by a statistical approach to produce £9,650 rv. No value was attached to the store off the basement because of its height. The VO did not believe that the vacant shops changed the value, supported the assessment and valued the basement at £20 psm. Held, appeal dismissed and assessment confirmed.