Progress update on outstanding 2010 list appeals - ATM sites and Museums

From: Toot, Sanjit (VOA) On Behalf Of Rates Retention (VOA)
Sent: 28 January 2021 12:31
Subject: Progress update on outstanding 2010 list appeals - ATM sites and Museums

Dear authority,

We know you are keen to understand how work is progressing on the remaining outstanding 2010 appeals for ATM sites and also for Museums, as a result of the Exeter Museum case.

ATM sites

As advised in October, in order to manage the flow of work in the 2010 and 2017 lists, that we divided the work required to give effect to the Supreme Court’s judgement into four categories. These were:

Type 1: 2017 List – Removal of ATM site from 2017 Rating List (Checks & IPPs).

Type 2: 2010 List – IPPs to remove the ATM site from the 2010 Rating List or reduce the RV to a nominal figure

Type 3: 2010 List – In general, 2010 IPPs that are against the RV of host stores.

Type 4: 2010 List – Redundant 2010 IPPs to be withdrawn once the substantive issues are resolved.

Type 1 work is virtually complete, with circa 12,500 ATM sites having been removed from the 2017 Rating Lists, (as at 22 January 2021), however work to correct the 2017 list continues as we conclude type 2 work.

The majority of type 2 cases have now been cleared. Those remaining fall into three main categories.

Where the agreement of the appellant is required. Clearance of these is reliant on a response from the agent.
Where agreement is needed for a merger with the ‘host’ property. We are in the process of writing to the ‘host’ ratepayers requesting their agreement, as this will increase their rateable values and involve an element of backdating - it is likely confirmation of the proposed changes will be needed by the Valuation Tribunal, as ratepayers may be reluctant to agree.
Those where we do not believe the Supreme Court judgement applies and should remain separately rateable.

Type 3 appeals are now progressing. The initial exchange of evidence was slower than anticipated and as a result the timetable for clearance of these appeals has been extended. It is anticipated the majority will now be resolved by the end of July, with discussions on any remaining concluding in August and September.

Type 4 appeals, withdrawal of these appeals has been sought; appellant agents are keen however to ensure all work (including type 3s above) has been fully completed prior to agreeing to withdraw.

Museums

In our September newsletter we explained that we were still considering the implications of the Exeter Museum case, which looked at valuing museums using the Contractors Basis. We made alterations to our Practice Note Section 715: museums and art galleries - Rating Manual section 6 part 3: valuation of all property classes - Guidance - GOV.UK in line with what we believed was the guidance given by the VT.

You may be aware that we took 6 cases to the VT in November 2020 – here is a link to the Decision. The VT haven’t ruled in line with our interpretation of the decision and we have therefore been given leave to appeal to the Upper Tribunal (UTLC).

We understand that most outstanding appeals on museums will be stayed for the time being. There is also an UTLC hearing scheduled for October 2021 on the Olympic Velodrome, which will also examine Contactors v Receipts and Expenditure Basis.

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Do get in touch if you have any queries we can help you with.

Kind regards

Local Authority Engagement Team

Suny Toot | Local Authority Engagement Team Support Officer

Local Authority Engagement Team

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Progress update on outstanding 2010 list appeals - ATM sites and Museums

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