Valuation for rating – Refusal of Committee of request to refer to Tribunal– Appeal – NHS Primary Care Health Centres – Comparison with GP Health Centres or Surgeries – Lands Tribunal Act 1949 section 1 (3BA) – Valuation Appeal Committee (Procedure in Appeals under the Valuation Acts) (Scotland) Regulations 1995, Regulations 5, 6(1)
The subject of appeal were buildings occupied by Primary Care NHS Trust as Health Centres. It was not disputed that if there was no proper comparative open market rental evidence, valuation should proceed on the Contractor’s principle. The parties disputed as to whether there was any suitable comparative evidence. The Assessor proposed to rely on evidence of open market figures relating to General Practitioners’ premises within the Lanarkshire area. For the rate-payers it was submitted that an important issue would be that of categorisation. The Tribunal heard no submission to suggest that the law was in any way in doubt. It was, however submitted that it would be difficult to apply within the meaning of Regulation 5 (c). Further, the case would raise general issues likely to be used as a precedent in other cases: Reg 5 (d).
Held The Tribunal was not satisfied that the relevant law would be likely to be “difficult to apply” and, although there was a sense in which the decision in the first case on any particular topic was likely to have bearing on subsequent cases, the use of the terms “fundamental” and “precedent” in the context of head (d) required identification of a distinct issue with an appreciable bearing on valuation practice. The Appeal should be refused.
Edinburgh Merchant Company Education Board v the Assessor for Lothian Region 1981 SC 377
Spudulike Group Limited v Tayside Valuation Joint Board 2002 RA 91
B & Q Renfrew Assessor (BA – 2002-08)
See full decision: LTS/VA/2003/15–17