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Conclusions
Determination
For these reasons the appeal is allowed and the assessment shall be reduced to rateable value £1 with effect from 28 November 2022.
We heard submissions about the alteration of the assessment following the completion of the works, but we have heard no evidence about the appropriate level of value. Since the works were completed in April 2023, the VO has the ability to make a list alteration on the 2023 rating list and there appears to be no need for us to use our powers under regulation 38(7) of the Valuation Tribunal for England (Council Tax and Rating Appeals) (Procedure) Regulations 2009.
Mr Mark Higgin FRICS FIRRV Martin Rodger KC,
Deputy Chamber President
26 March 2025
Right of appeal
Any party has a right of appeal to the Court of Appeal on any point of law arising from this decision. The right of appeal may be exercised only with permission. An application for permission to appeal to the Court of Appeal must be sent or delivered to the Tribunal so that it is received within 1 month after the date on which this decision is sent to the parties (unless an application for costs is made within 14 days of the decision being sent to the parties, in which case an application for permission to appeal must be made within 1 month of the date on which the Tribunal’s decision on costs is sent to the parties). An application for permission to appeal must identify the decision of the Tribunal to which it relates, identify the alleged error or errors of law in the decision, and state the result the party making the application is seeking. If the Tribunal refuses permission to appeal a further application may then be made to the Court of Appeal for permission.