Valuation for rating

The table belows lists a selection of Lands Tribunal for Scotland decisions under the jurisdiction of valuation for rating. Cases are listed by name and by Lands Tribunal reference number, with the most recent cases first. Some cases are decided under Section 1 (3A) of the Lands Tribunal Act 1949, and others under Section 1 (3BA) of the Act: as indicated under the table column headed “Section”. Selecting a case will either

Selected decisions - Valuation for rating
Case Name Section Reference No.
The Old Golf Course Limited v The Assessor for Fife 1 (3BA) LTS/VA/2014/15
Opal Glen Properties Limited v Central Scotland Valuation Joint Board 1 (3BA) LTS/VA/2013/821
NHS Greater Glasgow & Clyde v Assessor for Renfrewshire Valuation Joint Board and the Assessor for the City of Glasgow Council 1 (3A) LTS/VA/2013/664–668, 671–674, 676–679 & 829
W. A. P. Fyfe v Assessor for Fife Council 1 (3BA) LTS/VA/2013/662
Ministry of Defence v Assessor for Fife Council (Oil & Pipelines Agency: Tanks and Pipeline, Linkswood) 1 (3BA) LTS/VA/2013/659 & 660
Ardagh Glass Ltd v Assessor for Ayrshire Valuation Joint Board 1 (3BA) LTS/VA/2013/568
(1) DSM Nutritional Products and (2) GlaxoSmithKline plc v Assessor for Ayrshire Valuation Joint Board 1 (3BA) LTS/VA/2013/566 & 567
Historic Scotland Executive Agency v Highland and Western Isles Valuation Joint Board 1 (3BA) LTS/VA/2013/462
Ministry of Defence v Grampian Assessor 1 (3BA) LTS/VA/2013/291–296
Glasgow Airport Limited v Assessor for Renfrewshire Valuation Joint Board 1 (3BA) LTS/VA/2013/290
N.H.S. Greater Glasgow and Clyde v Assessor for Renfrewshire 1 (3BA) LTS/VA/2013/128–144
BAE Systems Surface Ships Ltd v Assessor for Glasgow 1 (3BA) LTS/VA/2013/29 & 30
Danzan 2003 Trust and Others v Assessor for Lothian 1 (3BA) LTS/VA/2013/20–23
IKEA v Assessor for Lothian Valuation Joint Board 1 (3BA) LTS/VA/2013/06
J D Wetherspoon v Assessor for Scottish Borders Council 1 (3BA) LTS/VA/2013/01
Coal Pension Properties Ltd v Assessor for Lanarkshire 1 (3BA) LTS/VA/2012/26
J. D. Wetherspoon v Assessor for Lothian Valuation Joint Board 1 (3BA) LTS/VA/2011/70–75, 85 & 86
Lloyds Pharmacy Limited v Assessor for Lothian Valuation Joint Board 1 (3BA) LTS/VA/2011/04, 09, 10 & 11
Post Office Limited v Assessor for Lanarkshire Valuation Joint Board 1 (3BA) LTS/VA/2009/124
Cromarty Firth Port Authority v Assessor for The Highland and Western Isles Valuation Joint Board 1 (3A) LTS/VA/2009/107
Trustees for Coylumbridge Highland Lodges Club v Assessor for Highland and Western Isles Valuation Joint Board 1 (3A) LTS/VA/2009/01–61
Selecta UK Limited v Assessor for Lothian Valuation Joint Board 1 (3A) LTS/VA/2008/689
Hutchison 3G (UK) Ltd, Vodafone UK Ltd, Orange PCS Ltd and T-Mobile UK Ltd v Assessor for Renfrewshire Valuation Joint Board 1 (3A) LTS/VA/2008/441 & others
Davidson Brothers (Shotts) Limited v Assessor for Lanarkshire Valuation Joint Board 1 (3A) LTS/VA/2008/265 & 266
Raeburn Drilling and Geotechnical Ltd and Others v (1) Assessor for Lanarkshire Valuation Joint Board and (2) Assessor for Fife Council 1 (3BA) LTS/VA/2008/153, 205, 358, 359, 361 & 363
Oki (UK) Ltd & Others v Lanarkshire Assessor 1 (3BA) LTS/VA/2008/02, 04 & 05
Trustees of Coylumbridge Highland Lodges Club v Assessor of the Highland and Western Isles Valuation Joint Board 1 (3BA) LTS/VA/2007/02 to 62
Emerald Inns v Assessor for Highland and Western Isles Valuation Joint Board 1 (3BA) LTS/VA/2007/01
Woolworths plc v Assessor for Renfrewshire 1 (3BA) LTS/VA/2006/02
Comet Group plc v Assessor for Renfrewshire 1 (3BA) LTS/VA/2006/01
Foster Yeoman Limited v Assessor for Highland and Western Isles Valuation Joint Board 1 (3A) LTS/VA/2004/01
United Kingdom Atomic Energy Authority v Assessor Highland and Island and Western Isles Valuation Joint Board 1 (3A) LTS/VA/2003/78
BP Oil Grangemouth Refinery Limited v (1) Assessor for Central Scotland and (2) Assessor for Lothian Valuation Joint Board 1 (3A) LTS/VA/2003/72, 73 & 80
Gleneagles Hotels Limited v Assessor for Tayside Valuation Joint Board 1 (3BA) LTS/VA/2003/63
Alcan Aluminium UK Limited v Assessor for Highland and Western Isles Valuation Joint Board 1 (3A) LTS/VA/2003/62
TDG plc v Fife Assessor 1 (3BA) LTS/VA/2003/59
North British Trust Hotels v (1) Lothian Assessor and (2) Dumfries and Galloway Assessor 1 (3BA) LTS/VA/2003/35 & 36
Lanarkshire Primary Care NHS Trust v Assessor for Lanarkshire Valuation Joint Board 1 (3BA) LTS/VA/2003/15–17
Drummond Estates v Assessor for Central Scotland 1 (3A) LTS/VA/2003/10
Marks & Spencer and Clydesdale Bank v Assessors for Lanarkshire and Renfrewshire Valuation Joint Boards 1 (3A) LTS/VA/2002/04, 05, 06, 07 & LTS/VA/2003/08
B & Q v Assessor for Renfrewshire Valuation Joint Board 1 (3A) LTS/VA/2003/2
W H Smith plc v Assessor for the City of Glasgow and Assessor for Renfrewshire Valuation Joint Board 1 (3A) LTS/VA/2002/9 & LTS/VA/2003/1
Roxburghe Estates v Assessor for Scottish Borders Council 1 (3A) LTS/VA/2002/3
Argos Limited v Assessor for Grampian Valuation Joint Board 1 (3BA) LTS/VA/2002/2
Morrison EF (GP) Limited v Assessor for Central Scotland 1 (3A) LTS/VA/2001/16, 21, 25, 38, 39 & 47
Spudulike Group Limited v Assessor for Tayside Valuation Joint Board 1 (3A) LTS/VA/2001/6
Campsie Spring Scotland Limited v Assessor for Dunbartonshire, Argyll and Bute Valuation Joint Board 1 (3A) LTS/VA/1999/85
Burns Stewart Distillers plc v Assessor for Lanarkshire Valuation Joint Board 1 (3A) LTS/VA/1999/17 & 18
Shell UK Limited v Assessor for Grampian Joint Board 1 (3A) LTS/VA/1998/47
North of Scotland Water Authority v The Assessor for the Highland and Western Isles Valuation Joint Board 1 (3A) LTS/VA/1998/10
B & Q plc and Others v Assessor for Central Scotland 1 (3A) LTS/VA/1997/2 - 13 & 1998/28