[2025] UKUT 00006 (LC)

It is some years, if ever, that the Tribunal or its predecessor the Lands Tribunal has been asked to turn its attention to bus shelters, but now, perhaps like the vehicles which the shelters serve, two cases come along at once. They are unopposed appeals by Valuation Officers (“VO”) against decisions of the Valuation Tribunal for England (“the VTE”) and concern the rateable value of advertising rights on two bus shelters, one in central Manchester and one in Sheffield.

The first appeal (LC-2024-171) concerns a hereditament known as ‘GMPTE Bus Shelter (EB0125)’, Opp 107 Piccadilly, Manchester, M1 2DB. It is by Ms Amanda Hitchings (Valuation Officer) against a decision of the VTE dated 13 February 2024 in which the VTE determined that the rateable value as at 1 April 2017, as certified by a Transitional Certificate, should be reduced from £7,200 to £3,600 RV. The VO seeks the restoration of the original figure of £7,200 (while valuing the hereditament at £10,000).

The second appeal (LC-2024-491) concerns a hereditament known as ‘Advertising Site 0404 0354’ Bus Shelter, 22 Atlas Way, Brightside Lane, Sheffield, S9 2SR. It is by Ms Joanne Moore (Valuation Officer) against the VTE’s decision dated 17 June 2024 in which the appeal of the ratepayer was allowed, reducing the rateable value of the hereditament from its list value of £4,800 to £850 RV with effect from 1 October 2020. The VO now seeks a rateable value of £3,900.

I heard the first appeal on 7^th January 2025, and the second appeal the following day. In both appeals, the VO was represented by Cain Ormondroyd, who called Mr Chris Royle MRICS, DipRating, to give expert evidence. I am grateful to them both.