From: sanjit.toot@voa.gov.uk <sanjit.toot@voa.gov.uk> On Behalf Of laengagement@voa.gov.uk
Sent: 04 August 2021 13:22
Subject: Progress in respect of Challenges on Museums
Dear Authority,
Progress in respect of Challenges on Museums.
As we mentioned in the January 2021 edition of the LA newsletter, we have amended our practice note to reflect our belief that alternative approaches are needed to value some types of museums following the guidance given in the Exeter Museum Upper Tribunal (UT) 2010 Rating List case- see Section 715: museums and art galleries - Rating Manual section 6 part 3: valuation of all property classes - Guidance - GOV.UK (www.gov.uk)
We are proceeding to offer to settle 2017 Rating List Challenges in line with our amended practice note. BAs that are signed up to our current Information Sharing Agreements and Protocols (ISAs and ISPs), that we revised in 2019, will be able to see where Challenges and Checks have been made on properties falling in this class.
We thought it would be useful to indicate that the outstanding 2017 Rating List Challenges on museums are due to reach their conclusions in the next couple of months. Current expectations are that there will be significant reductions in the Challenges we have received on museums that are historic properties and do not exist to fulfil a statutory purpose. Each case has been looked at on its own merits with the revised RVs based on a percentage of receipts, a hybrid approach or valuing the premises based on a price per square metre.
Where any offers to settle are not accepted, considered decisions will be issued to allow ratepayers to benefit from any reductions and the next step for the ratepayers would be to appeal to the Valuation Tribunal. We believe any appeals to the Valuation Tribunal are likely to be stayed pending the outcome of 6 further 2010 Rating List UT appeals on museums, where settlements in line with our revised practice note have not been accepted -see VT Decision: These UT appeals are not expected to be heard until May 2022.
Olympic Velodrome
Also following on from the update in our January newsletter, the 2010 list UT appeal on Lee Valley Regional Park Authority v David Jackson (VO) - RA252019 (Lee Valley VeloPark, 51 Abercrombie Road, London E20 3AB-Olympic Velodrome) was settled by Consent Order at RV £1,600,000 (RV had been £1,870,000). We considered this to confirm the principle that ‘value to occupier’ of a ‘modern or relatively recent hereditament’ occupied for wider socio-economic purposes, can be achieved using the Contractor’s Basis.
Group Pre-Challenge Reviews (GPCRs) on Large Shops due to reach conclusions imminently.
Providing an overall picture on large shops (Scat Codes 155) is difficult, as in some cases we don’t believe any reductions are appropriate. Any reductions we offer will depend on the evidence that has been presented by the agents acting, including that from local markets.
Where BAs are fully signed up to our 2019 ISAs and ISPs we will provide more details as cases settle.
We are keen to communicate with all BAs and ask if you haven’t signed up to our current ISAs and ISPs, please can you consider doing so, as we have no other means of disclosing information about GPCRs to you. If you want to sign up to our 2019 ISAs/ISPs please contact your Local Authority Relationship Manager at LAengagement@voa.gov.uk
Finally, a reminder that the reductions initially will only be provided to the sample of large shops that have formed part of the GPCRs. Further ‘roll outs’ will only apply once Checks have been made on properties that also fall into these classes. We have no control over when further Checks are made on related properties.
Kind regards,
Local Authority Engagement Team
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Suny Toot | Local Authority Engagement Team Support Officer Local Authority Engagement Team
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