Lands Tribunal for Scotland


Valuation for rating – Refusal of Committee of request to refer to Tribunal – Appeal – Cold Store – Value – Complexity – Extent of divergence between parties – Whether general issue in relation to over-capacity – Lands Tribunal Act 1949, Section 1(3BA) – Valuation Appeal Committee (Procedure in Appeals under the Valuation Acts) (Scotland) Regulations 1995, Regulation 5(1)

TDG plc v Fife Assessor
5 November 2003

The appellants had two outstanding appeals in relation to a cold store: a revaluation appeal and a ‘material change’ appeal following a reduction in the use of the subjects. The appellants contended that the subjects were a specialist class of property and that there were complexities in relation to the application of agreements between the Valuation Office and representatives of major cold store users. There was also a situation of over-capacity within this industry, which was claimed to be complex and difficult and also to raise a general issue which could affect subjects such as a container terminal and flour mills.

Held, refusing the appeals, considering the matter as a matter of impression on the basis of the information supplied and explained at the hearing, the arguments for complexity of fact and of opinion evidence fell away once the extent of matters in issue became apparent. There appeared to be little or no disagreement on the application of the agreements. While there clearly was an issue about over-capacity, this appeared to be an issue arising locally raising considerations of a type which quite often arises and did not appear complex and not the type of difficulty or complexity referred to by Lord Cullen in Colville & Sons v Assessor for Lanarkshire 1922 S.C. 460 at 486. There was no fundamental or general issue, the other cold stores in Scotland having all been agreed and the material change issue being primarily a local one.

Case referred to:-

Colville & Sons v Assessor for Lanarkshire 1922 S.C. 460

See full decision:  LTS/VA/2003/59