[2025] UKUT 00343 (LC)

Case No: LC-2024-869

AN APPEAL AGAINST A DECISION OF THE VALUATION TRIBUNAL FOR ENGLAND

Royal Courts of Justice, Strand, London, WC2A 2LL

17 October 2025

Corrected 5 November 2025

TRIBUNALS, COURTS AND ENFORCEMENT ACT 2007

RATING – VALUATION – Advertising rights on bus shelters – ratio of values of digital to static displays - s.64 Local Government Finance Act 1988, Reg. 4, Non-Domestic Rating (Miscellaneous Provisions) (No. 2) Regulations 1989 - appeal allowed and ratio reinstated at 6:1

BY:

CHRISTOPHER ROYLE

(VALUATION OFFICER)

Appellant

Various Advertising Sites at Bus Shelters in

Rotherham, Sheffield and Barnsley

Mrs Diane Martin TD MRICS FAAV

Determination on written representations

© CROWN COPYRIGHT 2025

The following cases are referred to in this decision:

Cardtronics UK Ltd v Sykes (VO) [2020] UKSC 21

Edmondson (VO) v Teesside Textiles (1984) 83 LGR 317

List (VO) v NRIL [2024] UKUT 351 (LC)

Re The Appeals of Hitchings and Moore (VO’s) [2025] UKUT 6 (LC)