This building on West Street is typical of inter-war buildings. Plain and simple. The excessive cost of construction materials during the 1930s meant structures had to be functional rather than decorative. The substantial use of red-brick was symbolic, and certainly conceived in the architects’ department at the Government’s Office of Works.
Revenue Buildings was built in 1937 for the Inland Revenue to replace nine district offices. In June of that year over 300,000 files of the District Valuer were moved here, as were something like 100,000 files of the Inland Revenue. Once completed, it housed all departments of the Board of Inland Revenue in Sheffield, including Tax Inspectors, Collectors, and Valuation.
It occupied the four upper floors, and the west part of the ground floor was used as motor vehicle and tractor showrooms for Samuel Wilson & Son. Motor vehicle retail appears to have continued until recent times, although this part is now occupied by Players Bar.
The Inland Revenue merged with HM Customs & Excise in 2005 and the site handed over to the Department for Work and Pensions. It later vacated the site (now known as Rockingham House) and most office space became vacant.
The block was sold in 2011 and the new owner granted planning permission in 2019 for conversion and extension of the building for student accommodation. This has been replaced with a new application to convert and extend the property into 162 build-to-rent studio apartments with a modern two-storey roof extension.
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