Motor Agents Lose Rating Appeal
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A N appeal against an assessment by
the rating valuation officer in respect of their premises at Attercliffe Road, Sheffield, was. lost by Bentley Bros. (Sheffield), Ltd., motor agents, before a Kating Valuation Court in Sheffield The company contended that their premises should be regarded as industrial and, therefore, subject to derating, or else they should he subject to limited derating. The previous assessment rated the premises at a net annual value of £192 and a rateable value of £48, but because,of extensions, incorporating, a new bodybuilding department, it Was sought to alter this to a gross value of £565 and ,a rateable value of 1467.
Mr. J. T. Clarke, for the appellants. contended that the bodybuilding activity was purely industrial. There was no public access to the department, which was Used only for Commercial vehicles. This section had the benefit of derating before the extensions, said Mr. Clarke. '
Mr. G. A. Tranter, rating valuation officer, argued that the business carried on was retail, there being no agent or company between Bentley Bros. and customers The chairman confirmed the officer's assessment and disallowed the company: s appeal.