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Local government [2026] CSIH 8

The Nail & Beauty Zone LTD against Assessor for Grampian Valuation Joint Board (Court of Session)

The Nail & Beauty Zone LTD against Assessor for Grampian Valuation Joint Board (Court of Session) [2026] CSIH 8 (10 February 2026)

The court refused a valuation appeal, holding that section 2(1)(f) covers only factual errors, not disputes over valuation method or comparable selection.

  • Valuation roll alteration
  • Error of classification
  • Appeal procedure
  • Shop valuation methods
  • Valuation-roll
  • Local-government-law
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