Edwards v Howarth (Valuation Officer)

RATING - public house - valuation - application of Approved Guide - lack of evidence of trading accounts for appeal hereditament at AVD for 2005 list - appellant�s use of 2009/10 accounts rejected - comparables - assessment confirmed at �30,750 - appeal dismissed

This is an appeal by Mr Kevin Harold Edwards (the appellant) against a decision of the Valuation Tribunal dated 11 October 2010 confirming the compiled list assessment in the 2005 non-domestic rating list of the public house and premises known as the Woolpack Inn, Whitley Road, Whitley, Dewsbury, West Yorkshire WF12 0LZ at a rateable value of �30,750.

The respondent is Mrs Catherine Howarth MRICS, the duly authorised valuation officer.

I made an unaccompanied visit to the appeal property on 7 June 2011.� I also made external inspections of two comparable public houses, the Hare and Hounds on the B6118 near Mirfield and the Kaye Arms on the A642 at Grange Moor.

The then owner, the Laurel Pub Company, undertook improvement works sometime between 1 April 2003 and 1 April 2005.� These works included the renovation of the bedrooms, the repositioning of the bar, levelling the floor and the provision of a disabled access.