Introduction
1.This is an appeal by the freeholder, Ballcroft Estates Limited, against a decision of the Valuation Tribunal for England (“the VTE”) dated 15 January 2021 in which the VTE ordered that the 2017 List rateable value of the ground floor and basement of 20-21 High Street, Kidderminster, DY10 2DJ (“the appeal property”) be reduced from the compiled list assessment of £92,000 and instead be entered into the rating list at £57,000 RV with effect from 1 April 2017. 2.At the appeal on 28 April 2022 the appellant was represented by Mr Luke Wilcox, who called Mr Simon Wanderer IRRV MRICS to give expert evidence. Mr Admas Habteslasie represented the Valuation Officer, calling Mr Darren Byrne MRICS as an expert witness. I am grateful to all of them. Neither party indicated that I would be assisted by an inspection of the appeal property.