CARLTON ROCK LTD AND THE STRATHGLEN TRUST AGAINST GRAMPIAN ASSESSOR IN THE APPEAL BY GRAMPIAN ASSESSOR AGAINST LLOYDS REGISTER EMEA [2021] ScotCS CSIH_9 (02 February 2021)

CARLTON ROCK LTD AND THE STRATHGLEN TRUST AGAINST GRAMPIAN ASSESSOR IN THE APPEAL BY GRAMPIAN ASSESSOR AGAINST LLOYDS REGISTER EMEA [2021] ScotCS CSIH_9 (02 February 2021)

The committee erred in law by construing the relevant locality too broadly and by treating oversupply and new developments outside the immediate locality as changes in physical circumstances. There was no material change in the physical circumstances of the appeal subjects or their immediate locality between the relevant dates. The correct valuation rates were those originally applied by the assessor, and the appeals should be dismissed or allowed accordingly.

Citation
[2021] ScotCS CSIH_9
Parties
First Appellant: Carlton Rock Limited; Second Appellant: The Strathglen Trust; Respondent (west End Appeals) / Appellant (prime Four Appeal): Grampian Assessor; Respondent (prime Four Appeal): Lloyds Register EMEA
Jurisdiction
Scotland
Judgment Date
02 February 2021
Procedural Posture
Appeal / Court of Session, Lands Valuation Appeal Court, Decision on Appeals From Valuation Appeal Committee
Outcome
Appeals by Carlton Rock Limited and The Strathglen Trust refused; appeal by Grampian Assessor allowed.
Legal Topics
Valuation for Rating, Interpretation of Valuation Statutes, Physical Circumstances in Valuation, Tone of the Roll, Material Change of Circumstances
Administrative Law Property Law Local Government Law Valuation for Rating Interpretation of Valuation Statutes Physical Circumstances in Valuation Tone of the Roll Material Change of Circumstances

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Parties

Carlton Rock Limited

First Appellant

The Strathglen Trust

Second Appellant

Grampian Assessor

Respondent (west End Appeals) / Appellant (prime Four Appeal)

Lloyds Register EMEA

Respondent (prime Four Appeal)

Procedural Posture

Appeal / Court of Session, Lands Valuation Appeal Court, Decision on Appeals From Valuation Appeal Committee

Legal Issues

  1. 1 Whether the physical circumstances of a locality for valuation purposes include oversupply of office accommodation and new developments outside the immediate locality
  2. 2 Proper construction and application of the Valuation Timetable (Scotland) Order 1995 and section 15 of the Local Government (Scotland) Act 1966

Ratio Decidendi

The committee erred in law by construing the relevant locality too broadly and by treating oversupply and new developments outside the immediate locality as changes in physical circumstances. There was no material change in the physical circumstances of the appeal subjects or their immediate locality between the relevant dates. The correct valuation rates were those originally applied by the assessor, and the appeals should be dismissed or allowed accordingly.

Court Disposition

Appeals by Carlton Rock Limited and The Strathglen Trust refused; appeal by Grampian Assessor allowed.

Orders

  • Net annual value of 28 Albyn Place remains £357,000.
  • Net annual value of 74 Carden Place remains £97,500.