Colinton Parish Council v. Midlothian County Council [1916] ScotLR 614 (15 June 1916)

Colinton Parish Council v. Midlothian County Council [1916] ScotLR 614 (15 June 1916)

Police stations, even when used as residences for constables, are exempt from parish rates because they are occupied for the purposes of government, specifically the preservation of public order and administration of justice, and thus fall within the Crown exemption from local taxation.

Citation
[1916] ScotLR 614
Parties
Applicant: Colinton Parish Council; Respondent: Midlothian County Council
Jurisdiction
Scotland
Judgment Date
15 June 1916
Procedural Posture
Special Case / Judgment
Outcome
Appeal allowed; exemption from rates confirmed.
Legal Topics
Rates and Assessments, Exemption From Local Taxation, Police Stations, Crown Immunity
Local Government Law Taxation Law Rates and Assessments Exemption From Local Taxation Police Stations Crown Immunity

Case Brief

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Parties

Colinton Parish Council

Applicant

Midlothian County Council

Respondent

Procedural Posture

Special Case / Judgment

Legal Issues

  1. 1 Whether police stations, including those used as residences for police constables, are exempt from parish rates as owner or occupier.

Ratio Decidendi

Police stations, even when used as residences for constables, are exempt from parish rates because they are occupied for the purposes of government, specifically the preservation of public order and administration of justice, and thus fall within the Crown exemption from local taxation.

Court Disposition

Appeal allowed; exemption from rates confirmed.

Orders

  • The question of liability for rates is answered in the negative; the County Council is not liable as owner or occupier for the specified rates on the police station premises.