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Valuation law [2018] ScotCS CSIH_13

GRAMPIAN, APPEAL BY ASSESSOR FOR AGAINST CDS (SUPERSTORES INTERNATIONAL) LIMITED TRADING AS THE RANGE

GRAMPIAN, APPEAL BY ASSESSOR FOR AGAINST CDS (SUPERSTORES INTERNATIONAL) LIMITED TRADING AS THE RANGE [2018] ScotCS CSIH_13 (27 February 2018)

The court upheld a retail-warehouse classification and quantum allowance, but set aside the end allowance and fit-out adjustments, fixing NAV/RV at £602,000.

  • Rateable value
  • Valuation roll
  • Quantum allowance
  • Classification of retail premises
  • End allowance
  • Fit-out adjustments
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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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Property law [2015] ScotCS CSIH_15

HISTORIC SCOTLAND EXECUTIVE AGENCY AGAINST THE ASSESSOR FOR THE HIGHLAND VALUATION JOINT BOARD

HISTORIC SCOTLAND EXECUTIVE AGENCY AGAINST THE ASSESSOR FOR THE HIGHLAND VALUATION JOINT BOARD [2015] ScotCS CSIH_15 (19 February 2015)

The court refused Historic Scotland Executive Agency’s appeal against a valuation decision for Urquhart Castle and its visitor centre, accepting a hybrid valuation method.

  • Rateable value
  • Valuation methodology
  • Historic visitor attractions
  • Contractor's principle
  • Comparative method
  • Valuation-law
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Valuation law [2014] ScotCS CSIH_89

Belhaven Brewery Company Ltd v The Assessor for Ayrshire Valuation Joint Board

Belhaven Brewery Company Ltd v The Assessor for Ayrshire Valuation Joint Board [2014] ScotCS CSIH_89 (04 November 2014)

The court refused Belhaven Brewery’s appeal, holding that adjusted post-tone date turnover evidence could be used to value reconstructed licensed premises.

  • Rateable value
  • Use of post-tone date evidence
  • Valuation of licensed premises
  • Admissibility of turnover evidence
  • Valuation-law
  • Licensed-premises
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Valuation [2014] ScotCS CSIH_72

W.H. SMITH PLC AGAINST THE ASSESSOR FOR THE LANARKSHIRE VALUATION JOINT BOARD

W.H. SMITH PLC AGAINST THE ASSESSOR FOR THE LANARKSHIRE VALUATION JOINT BOARD [2014] ScotCS CSIH_72 (22 August 2014)

The Court of Session refused W H Smith’s appeal against its rateable valuation at Hamilton, holding that the zoning method was correctly applied.

  • Rateable value
  • Zoning method
  • Quantum adjustment
  • Valuation methodology
  • Property-valuation
  • Rateable-value
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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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Property law [2013] ScotCS CSIH_107

Sweeney & Anor v The Assessor for Ayrshire Valuation Joint Board

Sweeney & Anor v The Assessor for Ayrshire Valuation Joint Board [2013] ScotCS CSIH_107 (23 October 2013)

The Lands Valuation Appeal Court refused an appeal over the valuation of Seamill Hydro, upholding a turnover-based approach, an 8% leisure rate, and a 5% end allowance.

  • Hotel valuation
  • Rateable value
  • Valuation methodology
  • End allowance
  • Turnover-based valuation
  • Hotel-valuation
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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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Valuation law [2011] ScotCS CSIH_80

Dunbartonshire and Argyll and Bute (Assessor) v Hagen

Dunbartonshire and Argyll and Bute (Assessor) v Hagen [2011] ScotCS CSIH_80 (07 December 2011)

The court allowed the assessor’s appeal, holding that a downturn in turnover after the smoking ban did not justify reducing the valuation roll entry for the licensed premises.

  • Material change of circumstances
  • Rateable value
  • Valuation roll
  • Licensed premises
  • 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.