Lands Tribunal for Scotland


Valuation for rating – Refusal of Committee of request to refer to Tribunal – Appeal – Shop – Comparative principle of valuation – Assessor using ‘Overall’ basis although opther shops in locality valued on ‘Zoning’ basis – whether ‘fundamental or general issue likely to be used as a precedent in other cases’ – Lands Tribunal Act 1949 Section 1(3BA) – Valuation Appeal Committee (Procedure in Appeals under the Valuation Acts) (Scotland) Regulations 1995, Regulation 5(1)

Argos Limited v Assessor for Grampian Valuation Joint Board
21 June 2002

The subjects of appeal were a shop which had been valued by the Assessor on an ‘Overall’ basis although all the other shops in the immediate locality were valued on the ‘Zoning’ basis. The ratepayers contended that the Assessor had thus contravened basic valuation law governing the comparative principle concerning a particular genus of subject. For the Assessor, it was contended that in the circumstances of this particular shop, which was of an unusual shape, zoning did not appear to provide the correct answer, and the issue was one of practice or opinion rather than principle or law.

Held, refusing the appeal, the matter involved simply the application of well known principle. The issue was what, in the particular circumstances of the case, was the best way of arriving at a proper comparative principle valuation. The same process would have to be carried through at other locations even if there was some similarity in the situations. The test under Regulation 5(1)(d) was therefore not satisfied.

Cases referred to:-

Glasgow Corporation and Hertz Rent-a-car v Assessor for Renfrewshire 1969 SLT 240
Debenhams PLC v Assessor for Grampian 1992 SLT 309
Simmons Furniture Store v Assessor for Dumfries and Galloway 1989 SLT 4
Post Office Counters Ltd. v Assessor for Grampian 1992 SLT 314
Hardman Hi-Fi Centres Ltd and Argos Distributors Ltd v Assessor for Grampian 23.11.89, unreported

See full decision:  LTS/VA/2002/2