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Administrative law [2026] CSIH 3

Akram against Assessor For Lothian Valuation Joint Board (Lands Valuation Appeal Court)

Akram against Assessor For Lothian Valuation Joint Board (Lands Valuation Appeal Court) [2026] CSIH 3 (14 January 2026)

The court refused an appeal over a valuation roll entry for an external ATM site, holding that Cardtronics did not amount to a material change of circumstances.

  • Valuation for rating
  • Material change of circumstances
  • Interpretation of statutes
  • Jurisdictional limits
  • Effect of uk supreme court decisions in scotland
  • Valuation-for-rating
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Family law [2025] SCEDIN 62

B(A) against B(J) (Sheriff Court Civil)

B(A) against B(J) (Sheriff Court Civil) [2025] SCEDIN 62 (25 August 2025)

The sheriff refused a mother’s minute to vary contact and schooling orders, holding there was no material change of circumstances and keeping the existing arrangements.

  • Variation of contact and residence orders
  • Specific issue order (schooling)
  • Material change of circumstances
  • Best interests of the child
  • Parental responsibilities and rights
  • Material-change-of-circumstances
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Valuation [2022] ScotCS CSIH_53

ASSESSOR FOR LOTHIAN AGAINST LLOYDS BANKING GROUP PLC AND ANOTHER AND ASSESSOR FOR LOTHIAN AGAINST SKY UK LTD

ASSESSOR FOR LOTHIAN AGAINST LLOYDS BANKING GROUP PLC AND ANOTHER AND ASSESSOR FOR LOTHIAN AGAINST SKY UK LTD [2022] ScotCS CSIH_53 (29 November 2022)

The court refused appeals about the valuation of extensively damaged industrial units, holding the committee was entitled to find only nominal or nil net annual value.

  • Material change of circumstances
  • Net annual value
  • Statutory valuation hypothesis
  • Beneficial occupation
  • Net-annual-value
  • Material-change-of-circumstances
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Administrative law [2021] ScotCS CSIH_9

CARLTON ROCK LTD AND THE STRATHGLEN TRUST AGAINST GRAMPIAN ASSESSOR IN THE APPEAL BY GRAMPIAN ASSESSOR AGAINST LLOYDS REGISTER EMEA

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 court held that office valuation should reflect relevant locality, but rejected claims that wider Aberdeen oversupply justified lower tone rates.

  • Valuation for rating
  • Interpretation of valuation statutes
  • Physical circumstances in valuation
  • Tone of the roll
  • Material change of circumstances
  • Rateable-value
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Administrative law [2018] ScotCS CSIH_15

THE ASSESSOR FOR GRAMPIAN, APPEAL BY AGAINST ANDERSON, ANDERSON AND BROWN LLP AND OTHERS

THE ASSESSOR FOR GRAMPIAN, APPEAL BY AGAINST ANDERSON, ANDERSON AND BROWN LLP AND OTHERS [2018] ScotCS CSIH_15 (15 March 2018)

The court held that a general fall in rental values does not justify an MCC appeal unless values have fallen below the roll entry.

  • Valuation for rating
  • Material change of circumstances
  • Statutory interpretation
  • Appeal procedure
  • Material-change-of-circumstances
  • Valuation-for-rating
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Local government law [2017] ScotCS CSIH_71

FIFE COUNCIL ASSESSOR, APPEAL BY AGAINST HALL CONSTRUCTION SERVICES LIMITED

FIFE COUNCIL ASSESSOR, APPEAL BY AGAINST HALL CONSTRUCTION SERVICES LIMITED [2017] ScotCS CSIH_71 (22 November 2017)

The court held that exhaustion of coal reserves at an opencast mine was a material change of circumstances, justifying a reduced valuation roll entry.

  • Material change of circumstances
  • Rateable value
  • Mineral extraction
  • Valuation roll alteration
  • Material-change-of-circumstances
  • Rateable-value
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Valuation law [2014] ScotCS CSIH_87

Happy Feet Nursery and Out Of School Club Ltd v Assessor For Lanarkshire

Happy Feet Nursery and Out Of School Club Ltd v Assessor For Lanarkshire [2014] ScotCS CSIH_87 (28 October 2014)

The court refused an appeal against a nursery valuation, holding that a prior nursery decision was not about comparable subjects and that alternative office use could be considered.

  • Material change of circumstances
  • Valuation for rating
  • Alternative use in valuation
  • Comparable properties
  • Valuation-law
  • Material-change-of-circumstances
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Rating law [2013] ScotCS CSIH_93

SCHUH Ltd & THE ROYAL BANK OF SCOTLAND PLC & THE BODY SHOP INTERNATIONAL PLC & BANK OF SCOTLAND PLC & J & W GREAVES Ltd & SPORTS WORLD INTERNATIONAL LTD & PHONES 4 U LTD & SAVERS HEALTH AND BEAUTY PLC & OPTICAL EXPRESS (SOUTHER) LTD & THORNTONS PLC & LUSH RETAIL LTD & ABBEY NATIONAL PLC & BARRATS SHOES LTD & SUPERDRUG STORES PLC & M.M. HENDERSON LTD v. ASSESSOR FOR GLASGOW

SCHUH Ltd & THE ROYAL BANK OF SCOTLAND PLC & THE BODY SHOP INTERNATIONAL PLC & BANK OF SCOTLAND PLC & J & W GREAVES Ltd & SPORTS WORLD INTERNATIONAL LTD & PHONES 4 U LTD & SAVERS HEALTH AND BEAUTY PLC & OPTICAL EXPRESS (SOUTHER) LTD & THORNTONS PLC & LUSH RETAIL LTD & ABBEY NATIONAL PLC & BARRATS SHOES LTD & SUPERDRUG STORES PLC & M.M. HENDERSON LTD v. ASSESSOR FOR GLASGOW [2013] ScotCS CSIH_93 (19 November 2013)

The court held that only exceptional or abnormal factors, not every fall in rent, can amount to a material change of circumstances for rating appeals.

  • Material change of circumstances
  • Rateable value
  • Statutory interpretation
  • Economic downturn impact
  • Rating-appeals
  • Material-change-of-circumstances
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Local government law [2013] ScotCS CSIH_94

THE CITY ASSESSOR GLASGOW CITY COUNCIL v. HMV UK Ltd

THE CITY ASSESSOR GLASGOW CITY COUNCIL v. HMV UK Ltd [2013] ScotCS CSIH_94 (19 November 2013)

The court allowed the assessor’s appeal and returned the valuation case for rehearing after the committee relied on an earlier decision that had been overturned.

  • Material change of circumstances
  • Rateable value
  • Valuation roll
  • Appeal procedure
  • Valuation-law
  • Rateable-value
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Local government [2011] ScotCS CSIH_79

Dunbartonshire and Argyll and Bute (Assessor) v Akram & Another

Dunbartonshire and Argyll and Bute (Assessor) v Akram & Another [2011] ScotCS CSIH_79 (07 December 2011)

A Scottish valuation appeal court held that a lower revaluation figure at a later tone date was not, by itself, proof of a material change of circumstances for the current roll.

  • Material change of circumstances
  • Valuation roll
  • Rateable value
  • Revaluation
  • Statutory interpretation
  • Material-change-of-circumstances
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About this LexChat collection

Scotland decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.

Source links and collection timestamps are retained alongside the indexed records.