000			01640cam a2200253 4500
001			ABS64832
008			011203n2001 000 0 eng u
035			_a(Sirsi) u115829
245			_aMr and Mrs P Andrews and Peter Russell
260			_c2001
490			_aRating Appeals _v[2001] RA 333-341(5)
520			_aRA/76/1999 9 July 2001. Appeal of ratepayers' (A) from the decision of the South Wales Valuation Tribunal determining the assessment in the 1995 rating list of two holiday cottages at Llanerch Vineyard in the Vale of Glamorgan at £2,800. The respondent (VO) valued the cottages at £360 per bed space. R contended that the properties should be valued in accordance with the scale of values for self-catering properties produced by the local valuation office for the 1995 rating list, which valued each bed space at £200, which A then discounted by 5% to reflect the fact that the cottages were semi-detached. A argued that there were no special circumstances that justified the VO departing from the scale. "Held", the appeal was allowed as there was no evidence that justified the VO departing from the scale. View decision at www.courtservice.gov.uk/tribunals/lands_frm.hrm.
590			_aABS
650			_aHOLIDAY HOMES
650			_aSELF-CATERING
650			_aSEMI-DETACHED
650			_aEVIDENCE OF VALUE
650			_aANNUAL VALUE
650			_aCOMPARABLES
650			_aANDREWS AND ANOTHER V RUSSELL (VO)
690			_aRATING AND LOCAL TAXATION-CASE LAW
856			_uhttps://www.courtservice.gov.uk/tribunals/lands/decisions/dec-ra-76-99.htm _zView decision at Court Service website.
942			_n0
999			_c68998 _d68998