[2025] UKUT 00343 (LC)

This is an unopposed appeal by the Valuation Officer (“VO”) against a decision of the Valuation Tribunal for England (“the VTE”) concerning the rateable value of advertising rights on 21 bus shelters in Rotherham, Sheffield and Barnsley, listed in the Appendix to this decision. The VTE heard the appeals for all sites as a consolidated appeal and issued its (amended) decision on 27 November 2024.

The appeal relates to entries in the 2017 rating list, which has an antecedent valuation date (“AVD”) of 1 April 2015. It concerns specifically the multiplier which should be applied to the Valuation Office Agency’s (“VOA”) scheme of values for static displays in determining the assessments for digital displays. The rateable values of the 21 hereditaments had been assessed by the VO using a multiplier of six and the VTE reduced the valuations by applying a multiplier of three. In this appeal the VO seeks the restoration of values based on the original multiplier of six.

The respondent was represented at the VTE, but did not participate in this appeal, which has been dealt with under the written representations procedure.

The appeal covers essentially the same ground as two earlier appeals which were decided by this Tribunal (Peter McCrea OBE FRICS FCIArb) following hearings in Re the Appeals of Hitchings and Moore (Valuation Officers) [2025] UKUT 6 (LC). That decision was published on 14 January 2025 so was not available to the VTE when it decided this case.

The Appeal of Moore (VO) concerned a single bus shelter in Sheffield, which is typical of those in this appeal. The appellant now seeks a clear statement of the principle that a multiplier of six is appropriate for assessing the rateable value of digital displays on bus shelters as at the AVD of 1 April 2015.

As in Hitchings and Moore, submissions on behalf of the appellant have been received from Mr Cain Ormondroyd, and expert evidence has been provided by Mr Chris Royle MRICS DipRating.