[2024] UKUT 020 (LC)

It is common ground that at the valuation date the property was a three-bedroomed mid-terrace house of traditional stone construction under a pitched slate roof. There were two reception rooms and a kitchen on the ground floor, and three bedrooms and a bathroom on the first floor. There was a small front garden, paved over, and a rear yard. It is agreed that the property was dilapidated and required full refurbishment.