6 Ocean Road, South Shields, Tyne And Wear, Tyne And Wear, NE33 2HZ
Art gallery and premises Decided 6 November 2020 26123371 Lambert Smith Hampton
Figures are as stated in the decision, and are values in the 2010 list; a dash means the document does not state that figure. This judgement decided 6 properties together; the figures above are for this appeal's property (South Shields Museum, 6 Ocean Road, South Shields, Tyne and Wear, NE33 2HZ). Every property is listed below.
The 6 properties in this decision
One judgement covered all of these appeals. Each property’s figures as the judgement states them (2010 list); this appeal’s property is highlighted.
| Property | Original RV | Sought | Tribunal decided | Outcome |
|---|---|---|---|---|
| Shipley Art Gallery, Prince Consort Road, Gateshead, Tyne and Wear, NE8 4JB | — | £10 | £10 | Allowed |
| The Discovery Centre, Blandford House, Blandford Square, Newcastle upon Tyne, NE1 4HZ | — | £10 | £93,500 | Allowed in part |
| Laing Art Gallery, Higham Place, Newcastle upon Tyne, NE1 8AG | — | £10 | £10 | Allowed |
| South Shields Museum, 6 Ocean Road, South Shields, Tyne and Wear, NE33 2HZThis appeal | — | £10 | £10 | Allowed |
| Chard Museum Society, High Street, Chard, Somerset, TA20 1QL | — | £10 | £300 | Allowed in part |
| Fairfax House, Castlegate, York, YO1 9RN | — | £10 | £10 | Allowed |
What was argued and what the tribunal found
The appellants sought nominal rateable values (£10) for six museums and art galleries, arguing the existing valuations were incorrect. The tribunal found that receipts and expenditure was the appropriate valuation method for all properties, rather than the respondent's percentage-of-receipts approach. The tribunal adopted the appellants' visitor numbers and admissions analysis as more accurate, adjusted for the correct VAT rate at the antecedent valuation date, and determined nominal or low valuations where net income was negative or minimal.
Summary generated from the decision text and checked against it. The appellant was Tyne & Wear Museums Service, represented.
Grounds argued
- Valuation method
- Trading receipts (pubs, hotels)
- Evidence
- receipts, Expert report
- Cases cited
- Hughes (VO) v York Museums and Gallery Trust [2017] UKUT 200 (LC); Gardiner & Theobald LLP v Jackson (VO) [2018] UKUT 0253 (LC); Hughes (VO) v Exeter City Council [2020] UKUT 0007 (LC); Hoare & Anor v National Trust [1998] EWCA Civ 1525; Bluebell Railway Limited v Ball (VO) [1984] RA 113
- Hearing
- 6 November 2020
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