Industrial Heritage Museum, Ashby Road, LE67 3LF

What was argued and what the tribunal found

The appellants submitted proposals to reduce the rateable values of three properties (Ancient High House and two appeals for Industrial Heritage Museum) on the grounds that they should be classified as historical buildings rather than museums, and that the valuation method should reflect their preservation and conservation purpose rather than commercial potential. The Tribunal found both properties were museums on the evidence, as any reasonable onlooker would recognise them as such, and therefore the correct valuation method was the receipts and expenditure method, which resulted in RV £1 for all three appeals due to the properties being loss-making. The Tribunal rejected the VO's outdated historical buildings guidance manual and the shortened profits approach as having no basis in law and being contrary to recent case law.

Summary generated from the decision text and checked against it. The appellant was Stafford Borough Council, represented.

Grounds argued

• Valuation method · decisive
• Split or merge the assessment

Evidence

Settled assessments, Expert report, Earlier tribunal decisions

Cases cited

Lotus and Delta v Culverwell; Hoare v National Trust; Hughes (VO) v York Museums and Gallery Trust; Hughes (VO) v Exeter City Council; Allen (VO) v Tyne & Wear Archives and Museums; City of Bradford Metropolitan District Council and York Museums and Galleries Trust v Sykes

Hearing

6 November 2023

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• Industrial Heritage Museum, Ashby Road, LE67 3LF — Allowed, 28 Nov 2023

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