000			01531cab a2200253 4500
001			ABS58222
008			090401t1997 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u83255
041			_aeng
245			_aKapoor v Bevington
260			_c1997
350			_a0
490			_aRating Appeals _v[1997] 12 RA 439-452(8)
520			_aLT 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.
650			_aASSESSMENTS
650			_aMATERIAL CHANGE
650			_aRATING APPEALS
650			_aREDUCTION
650			_aSHOP
650			_aVACANT SHOPS
690			_aRATING AND VALUATION-CASE LAW
942			_n0
948			_c22/01/1998
999			_c52573 _d52573