000			01797cab a2200313 4500
001			ABS57836
008			090401t1997 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u81609
041			_aeng
245			_aHoare (VO) v National Trust; National Trust v Spratling (VO)
260			_c1997
350			_a0
490			_aRating Appeals _v[1997] RA 295-360(34)
520			_aLT 23 July 1997. Annual valuation of historic houses open to the public - Castle Drogo in Devon and Petworth House in West Sussex. In 1994 a valuation tribunal reduced Castle Drogo`s rateable value to nil. The VO appealed. In 1990 the National Trust (NT) made a proposal to reduce the rateable value of Petworth House to £1. A valuation tribunal confirmed the original assessment of £8,500 and the NT appealed. The NT was found to be the hypothetical tenant of the premises and the only body to take tenancies of the appeal hereditaments. The NT surveyor relied on the traditional profits based valuation which produced a rateable value of nil for both places, whereas the VO used the percentage of gross receipts method, which the LT preferred. Held, VO`s appeal in respect of Castle Drogo allowed. The NT`s appeal in respect of Petworth, allowed to a limited extent and the assessment reduced to £6,100 rv from 1 April 1990.
650			_aCASTLE DROGO
650			_aGROSS RECEIPTS BASIS
650			_aHISTORIC HOUSES
650			_aHOARE (VO) V NATIONAL TRUST
650			_aHYPOTHETICAL TENANT
650			_aNATIONAL TRUST V SPRATLING (VO)
650			_aPETWORTH HOUSE
650			_aRECEIPTS AND EXPENDITURE VALUATION METHOD
650			_aRATEABLE VALUES
650			_aRATING APPEALS
650			_aValuation _96273
690			_aRATING AND VALUATION-CASE LAW
942			_n0
948			_c22/10/1997
999			_c51431 _d51431