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; 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 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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