RATING – Valuation – non-domestic hereditament – gallops at racing stables – lack of rental evidence – evidence of other assessments – whether tone of the list had been established – held that it had not – alternative costs-based approach rejected – end allowance for location – appeal allowed – Rateable Value determined at 31,000 pounds – Schedule 6 to Local Government Finance Act 1988.
Citations:
[2017] UKUT 63 (LC)
Links:
Statutes:
Local Government Finance Act 1988
Jurisdiction:
England and Wales
Rating
Updated: 24 March 2022; Ref: scu.582116