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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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Property law [2015] ScotCS CSIH_79

Fife Council Assessor v B & M Retail Ltd

Fife Council Assessor v B & M Retail Ltd [2015] ScotCS CSIH_79 (06 November 2015)

The court refused an assessor’s appeal over the valuation of a B&M retail unit, upholding the committee’s use of Riverside Retail Park as a comparator.

  • Non-domestic rates
  • Valuation roll
  • Retail warehouse classification
  • Statutory hypothesis in valuation
  • Comparative valuation methodology
  • Non-domestic-rates
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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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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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Administrative law [2011] ScotCS CSOH_167

Russo or Rae v Russo

Russo or Rae v Russo [2011] ScotCS CSOH_167 (14 October 2011)

Judicial review of valuation roll entries was refused as incompetent and unfounded. The court held the petitioners should have used statutory appeal routes.

  • Judicial review
  • Valuation roll
  • Rateable value
  • Statutory appeals
  • Ultra vires
  • Natural justice
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Administrative law [2010] ScotCS CSIH_94

The Trustees Of The National Gallery Of Scotland v. Lothian Assessor

The Trustees Of The National Gallery Of Scotland v. Lothian Assessor [2010] ScotCS CSIH_94 (10 December 2010)

The court refused an appeal over separate rateable entries for a gallery and restaurant, holding section 2(1)(f) applies only to objectively ascertainable factual errors.

  • Valuation roll
  • Error correction
  • Unum quid
  • Rateable value
  • Appeal procedure
  • Valuation-roll
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Property law [2010] ScotCS CSIH_93

Post Office Ltd v. Assessor For Renfrewshire Valuation Joint Board

Post Office Ltd v. Assessor For Renfrewshire Valuation Joint Board [2010] ScotCS CSIH_93 (10 December 2010)

The court refused Post Office Limited’s appeal over an ATM site at a sub post office in Barrhead, holding the subjects were rightly entered in the valuation roll.

  • Rateable occupation
  • Valuation roll
  • Automated teller machines (atm)
  • Rateable-occupation
  • Valuation-roll
  • Atm-sites
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Property law [2010] ScotCS CSIH_91

Assessor For Central Scotland v. Bank Of Ireland

Assessor For Central Scotland v. Bank Of Ireland [2010] ScotCS CSIH_91 (10 December 2010)

The court held that a bank-owned ATM site in a sub post office was separately rateable, because the bank controlled and occupied the site for its own banking services.

  • Rateable occupation
  • Valuation roll
  • Atm site rating
  • Heritable property
  • Rateable-occupation
  • Valuation-roll
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Local government [2010] ScotCS CSIH_92

Argos Distributors Ltd & Ors v. Fife Council Assessor

Argos Distributors Ltd & Ors v. Fife Council Assessor [2010] ScotCS CSIH_92 (10 December 2010)

Scottish valuation appeal on rateable values for shop units in the Mercat Centre, Kirkcaldy, where recession-linked vacancies justified reduced values but not an earlier effective date.

  • Rateable value
  • Material change of circumstances
  • Valuation roll
  • Economic recession impact
  • Rateable-value
  • Valuation-roll
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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.