Ancient High House, 48 Greengate Street, ST16 2JA

What was argued and what the tribunal found

The appellant sought to reduce the rateable values of three properties (Ancient High House, Stafford and Industrial Heritage Museum, Coalville) arguing they should be classified as museums with assessments made using the receipts and expenditure method, which would result in RV £1. The Valuation Officer contended the properties were historical buildings, not museums, and should be valued using a shortened percentage method. The tribunal found both properties were museums based on their actual use and collections of exhibits, rejected the VO's outdated historical buildings valuation guidance as lacking legal basis, and agreed that the receipts and expenditure method was appropriate for museums, resulting in RV £1 for all three appeals.

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

Grounds argued

• Valuation method
• Split or merge the assessment

Change of circumstances

building demolition

Evidence

Photographs, Settled assessments, Earlier tribunal decisions

Cases cited

Hoare v National Trust; Hughes (VO) v York Museums and Gallery Trust; Hughes (VO) v Exeter City Council; Allen (VO) v Tyne & Wear Archives and Museums; Lotus and Delta v Culverwell; City of Bradford Metropolitan District Council and York Museums and Galleries Trust v Sykes

Hearing

6 November 2023