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Scotland Case Law

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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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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 [2014] ScotCS CSIH_28

The Assessor for Lothian Valuation Joint Board v Over The Counter Ltd

The Assessor for Lothian Valuation Joint Board v Over The Counter Ltd [2014] ScotCS CSIH_28 (13 March 2014)

Appeal allowed in a valuation-roll dispute over a basement shop. The court held the committee should have heard all evidence and that no fresh notice was required.

  • Valuation roll alteration
  • Statutory error under local government (scotland) act 1975
  • Notice requirements for valuation changes
  • Valuation-roll-alteration
  • Scottish-rating-law
  • Notice-requirements
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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.