LT 21 March 2001. Ratepayer H occupied shop premises which were assessed at £2,550 rateable value in the 1995 non-domestic rating list. H appealed against the valuation tribunal decision, seeking a reduction with regard to two comparable properties (also A1 uses) and an analysis of the price paid for the freehold in 1997. H contended there should be an end allowance to reflect the shared wc, and for alleged blockages to drains and food smells from the adjoining properties. The valuation officer did not accept there should be allowances for any of these factors and referenced other comparables including A3 uses. "Held", the appeal was allowed in part and the assessment reduced to £2,430 rateable value; a 5% end allowance was granted for the shared wc which was a disability, but H's representations regarding the cooking smells and blocked drains were not accepted because no evidence existed that complaints had been made. Copy of decision available on http://www.courtservice.gov.uk/tribunals/lands/decisions/dec-ra-29-00.htm