DESCRIPTIVE RUBRIC

Valuation for rating - Deer larder - Whether included in deer forest - Whether pertinent of "shootings" - Local Government etc (Scotland) Act 1994, Section 151

Drummond Estates v Assessor for Central Scotland
6 January 2004
LTS/VA/2003/10

A new purpose-built deer larder was included in the valuation roll. The ratepayers contended that it lay within a deer forest or was a pertinent of shootings and was thus excluded by the provisions of section 151 of the Local Government etc (Scotland) Act 1994.

The subjects were on the main road running on the north side of Lochearn. The adjacent land to the west was farm land subject to an agricultural lease. Land to the east was occupied by the Forestry Commission. There was rough ground between the subjects and the open hill grazing.

Held (1) Although not persuaded that the inbye farm land could be part of a deer forest, the Tribunal was satisfied in the particular circumstances that the land above the hill dyke could be accepted as "deer forest". Because of the combination of purpose and the close physical connection between the subjects and that hill land, the Tribunal accepted the subjects as properly part of the deer forest; (2) Although the term "shootings" could be accepted as applying to the right to occupy land for the limited purpose of exercising a right to kill and take deer and as being of the nature of a lease, this did not have a bearing on the extent of lands over which the rights extended; (3) As the rights in question were limited to shooting and taking game, there was no justification for treating the larder as part of the shootings, it being noted that it was, in fact, occupied for the benefit of the landlord and not for tenants; (4) In any event it was not possible to see how it could be regarded as a pertinent of shootings if it was not also a pertinent of the "deer forest" and there was no justification for giving the word any specially extended definition in that context.

Authorities referred to:

Argyllshire Assessor v Stuart 1888 15 R 588
Assessor for Argyll v Broadlands Properties Ltd 1973 SC 152
Assessor for Lothian v Lowland Leisure Ltd 1990 SLT 353
Assessor for Tayside Joint Valuation Board v Joseph Johnston & Sons Ltd 2000 SLT 308
Cameron v Assessor for Inverness-shire 1941 SC 250
Crawfurd v Stewart (1861) 23 D 965
Duke of Montrose1863 1 MacP 1197
Independent Television Authority and BBC v Assessor for Lanarkshire 1968 S.C. 249
Leith v Leith & Others (1862) 24 D 1059
National Trust for Scotland v Assessor for Argyllshire 1939 SC 291
Stewart v Bulloch (1881) 8 R 381


See full decision:  LTS/VA/2003/10