Chard Museum Society, High Street, Chard, Chard, TA20 1QL
Museum and premises; Art gallery and premises; historic property and premises Decided 6 November 2020 26502798 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 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.
| Property | Original RV | Sought | Tribunal decided | Outcome |
|---|---|---|---|---|
| Shipley Art Gallery, Prince Consort Road, Gateshead, Tyne and Wear, NE8 4JBThis appeal | — | £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 2HZ | — | £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 to reduce the rateable values of six museum and gallery properties to £10 (nominal), arguing the existing valuations were incorrect and excessive. The respondent defended valuations based on a percentage of gross receipts method (2.5% for some properties) or storage use valuation. The tribunal found that the receipts and expenditure method was appropriate for valuing these properties, as each had a single occupier (the present occupier). The tribunal rejected the percentage of receipts approach as inappropriate and adopted adjusted receipts and expenditure valuations based on the appellant's analysis of visitor numbers and admissions, determining nominal values of £10 for three properties and specific amounts (£93,500, £300) for others.
Summary generated from the decision text and checked against it. The appellant was Tyne & Wear Museums Service, represented.
Grounds argued
- Valuation method · decisive
- Trading receipts (pubs, hotels)
- Evidence
- receipts, Settled assessments, Expert report
- Cases cited
- Hughes (VO) v York Museums and Gallery Trust [2017] UKUT 200 (LC); Hughes (VO) v Exeter City Council [2020] UKUT 0007 (LC); Gardiner & Theobald LLP v Jackson (VO) [2018] UKUT 0253 (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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