[2025] UKUT 00006 (LC)

Case Nos: LC-2024-171

LC-2024-491

IN THE MATTER OF TWO APPEALS

FROM DECISIONS OF THE

VALUATION TRIBUNAL FOR ENGLAND

Royal Courts of Justice

14 January 2025

TRIBUNALS, COURTS AND ENFORCEMENT ACT 2007

RATING – VALUATION – Advertising rights on bus shelters – ratio of values of digital to static displays – some industry evidence indicating a ratio of 1:6 – limited utility of commercial agreements – rateable values determined using a 1:6 ratio – s.64 Local Government Finance Act 1988, Reg. 4, Non-Domestic Rating (Miscellaneous Provisions)(No. 2) Regulations 1989 - appeals allowed

BY:

Mr Peter D McCrea OBE FRICS FCIArb

7 and 8 January 2025

Cain Ormondroyd, instructed by HMRC’s solicitor’s office, for the appellants.

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