This was an appeal by the assessor for Lothian under section 82(4) of the Local Government Finance Act 1992, against a decision of the Lothian Valuation Appeal Committee dated 31 March 2011. The relevant decision related to the Council Tax valuation band of the respondents' dwellinghouse at 19 Craigmount Place, Edinburgh. The assessor had altered the Valuation List by transferring the house from valuation band E to band F with effect from 9 May 2008, following the discovery of alterations carrie ...
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The appellant had appealed under section 82(4) of the Local Government Finance Act 1992 against a decision of the Central Scotland Valuation Appeal Committee dated 29 October 2009, by which it refused his appeal against the entry of his house in Tullibody at band F in the Council Tax List. The appellant’s dwelling had been built in 2008 as part of a development of detached villas. Several of the homeowners of the dwellings in this development had earlier appealed against their council ta ...
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(Subjects: Supermarket, Dalgety Bay) This appeal related to the appellant's supermarket at the Bay Centre, Dalgety Bay. At the 2005 Revaluation the assessor entered it in the Roll at a rateable value of £198,000. In 2009 the appellant appealed against the entry on the ground that there had been a material change of circumstances, and contended that the valuation should be reduced to £180,000 with effect from 7 July 2008. On 17 December 2009 the Valuation Appeal Committee for Fife refu ...
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(Subjects: Shops, The Mercat Centre, Kirkcaldy) The appellants were occupiers of shops in The Mercat Centre, Kirkcaldy. They had appealed under section 3(4) of the Local Government (Scotland) Act 1975 against the rateable values entered in the Valuation Roll on the ground that the economic recession, reflected in the number of vacant units in the Centre, was a material change of circumstances. By a decision dated 18 February 2010 the Valuation Appeal Committee for Fife allowed the appeals and r ...
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The appeal subjects were the site of an automated telling machine (ATM) at a Sub Post Office at 77 Cross Arthurlie Street, Barrhead. They were described on the Roll as “Site of Autoteller”. The occupier of the subjects were Bank or Ireland. The assessor had entered the subjects in the Roll at an NAV/RV of £4,500, but the parties were agreed that the correct figure should be £2,750. The appellant appealed against the entry on the ground that the subjects are not in separat ...
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(Subjects: ATM, Main Street, Polmont) This appeal related to the site of an automated teller machine (ATM) within a Sub Post Office at Main Street, Polmont. On the installation of the machine, the assessor had entered the site of it in the Roll at a rateable value of £2,750 with effect from 22 February 2008. The tenant/occupier of the site was the Bank of Ireland. The Bank appealed against the entry on the ground that the subjects were not in separate rateable occupation. By a decision dat ...
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(Subjects: The National Gallery and Restaurant, the Mound, Edinburgh) The appellants were the proprietors of The National Gallery at 1 The Mound, Edinburgh. At the 2005 Revaluation it was entered in the Valuation Roll at a rateable value of £355,000. The appellants were also the proprietors of a restaurant at 1(A) The Mound, Edinburgh. At the 2005 Revaluation it was entered in the Roll at a rateable value of £54,000. In July 2009 the appellants appealed against these entries on the ...
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This appeal to the Land Valuation Appeal Court at the Inner House, Court of Session related to premises occupied by the respondent at 135-136 Princes Street, Edinburgh. Following a hearing in December 2009, the Lothian Valuation Committee allowed an appeal by the respondent against the rateable value of £211,250 entered on the roll in respect of the premises, on the ground that there had been a material change in circumstances as a result of the impact of works forming part of the Edinbur ...
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This appeal to the Land Valuation Appeal Court at the Inner House, Court of Session related to premises occupied by the respondent at 142-144 Princes Street, Edinburgh, next to the House of Fraser Department store. Following a hearing in December 2009, the Lothian Valuation Committee refused an appeal by the respondent against the rateable value of £447,000 being entered into the role for the period 1 May to 31 August 2008, that being a reduction from the 2005 Revaluation entry of &# ...
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This appeal to the Land Valuation Appeal Court at the Inner House, Court of Session related to various premises occupied by the respondents along Princes Street, Edinburgh. Following a hearing in October 2009 and a further hearing in November 2009, the Lothian Valuation Committee allowed an appeal by the respondents against the rateable value entered on the roll in the 2005 Revaluation in respect of all the subjects, on the ground that there had been a material change in circumstances by reaso ...
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