Shipley Art Gallery, Prince Consort Road, Gateshead, Gateshead, NE8 4JB
Art gallery and premises; Museum and premises; historic property and premises Decided 6 November 2020 26123414 Lambert Smith Hampton
Figures are as stated in the decision; a dash means the document does not state that figure. This decision covers 6 properties; the figures shown are for the first listed.
What was argued and what the tribunal found
The appellants sought nominal rateable values of £10 for museum and art gallery properties, arguing existing valuations were excessive and incorrect. The tribunal adopted receipts and expenditure valuations rather than the respondent's percentage-of-receipts method, finding the full receipts and expenditure approach appropriate where there is only one potential occupier. The tribunal determined nominal or modest values reflecting operational losses rather than the respondent's higher assessments.
Summary generated from the decision text and checked against it. The appellant was Tyne & Wear Museums Service, represented.
Grounds argued
- Valuation method · decisive
- Rental evidence
- Trading receipts (pubs, hotels)
- Evidence
- Trading accounts, Earlier tribunal decisions, 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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