Industrial Heritage Museum, Ashby Road, LE67 3LF

What was argued and what the tribunal found

The appellants (Leicester County Council and Stafford Borough Council) argued that two museum properties were misclassified as 'historical buildings' rather than 'museums', and that the method of valuation should be the receipts and expenditure method. The Valuation Officer contended that the properties are historical buildings occupied for preservation rather than as museums, and applied a shortened profits approach. The tribunal found that the appeal properties function as museums (containing collections of artifacts), rejected the Valuation Officer's outdated valuation guidance as having no legal basis, and determined that the receipts and expenditure method was appropriate, resulting in an RV of £1 for all three properties.

Summary generated from the decision text and checked against it. The appellant was the ratepayer, represented.

Grounds argued

• mode of occupation
• Valuation method

Evidence

Settled assessments, Earlier tribunal decisions, Expert report

Cases cited

Lotus and Delta v Culverwell; Hoare v National Trust; Hughes v York Museums and Gallery Trust; Hughes v Exeter City Council; Allen v Tyne & Wear Archives and Museums; City of Bradford Metropolitan District Council and York Museums and Galleries Trust v Sykes; Gardiner & Theobald LLP v David Jackson

Hearing

6 November 2023

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• Industrial Heritage Museum, Ashby Road, LE67 3LF — Allowed, 28 Nov 2023

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