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Tribunals · Newcastle City Council · 2010 rating list

Laing Art Gallery, Higham Place, Newcastle Upon Tyne, Newcastle Upon Tyne, NE1 8AG

Museum and premises; Art gallery and premises; historic property and premises Decided 6 November 2020 26123985 Lambert Smith Hampton

OutcomeAllowedThe tribunal reduced the rateable value.
Original RV · 2010 list—
Ratepayer sought£10
VO conceded first£4,000
Tribunal decided£10from 1 Apr 2015

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 and does not tie its figures clearly to this appeal, so the figures above are for the first property it lists. 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.

The properties covered by this tribunal decision, with the figures it states for each
PropertyOriginal RVSoughtTribunal decidedOutcome
Shipley Art Gallery, Prince Consort Road, Gateshead, Tyne and Wear, NE8 4JBThis appeal—£10£10Allowed
The Discovery Centre, Blandford House, Blandford Square, Newcastle upon Tyne, NE1 4HZ—£10£93,500Allowed in part
Laing Art Gallery, Higham Place, Newcastle upon Tyne, NE1 8AG—£10£10Allowed
South Shields Museum, 6 Ocean Road, South Shields, Tyne and Wear, NE33 2HZ—£10£10Allowed
Chard Museum Society, High Street, Chard, Somerset, TA20 1QL—£10£300Allowed in part
Fairfax House, Castlegate, York, YO1 9RN—£10£10Allowed

What was argued and what the tribunal found

The appellants argued that the six museum and art gallery properties should be valued at a nominal £10 using the receipts and expenditure method, as each had only one potential occupier (the current occupier). The tribunal found that the receipts and expenditure method was appropriate following Upper Tribunal precedent (Hughes v Exeter City Council), rejected the Valuation Officer's method of applying a percentage of gross receipts, and adopted the appellants' more accurate visitor analysis while adjusting for the correct VAT rate. The tribunal determined RVs ranging from £10 (for three properties) to £300 (for Chard Museum) and £93,500 (for The Discovery Centre), with effective dates from 1 April 2015 (or 2010 for Fairfax House).

Summary generated from the decision text and checked against it. The appellant was Tyne & Wear Museums Service, represented.

Grounds argued

  • Valuation method
  • Rental evidence
  • Trading receipts (pubs, hotels)
Evidence
Trading accounts, 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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The tribunal’s decision in full

Download the PDF · Find it on valuationtribunal.gov.uk

Decision © Crown copyright, published by the Valuation Tribunal Service under the Open Government Licence v3.0 and reproduced unaltered. This site does not index the names of private individuals that appear in decisions. Information, not advice.