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 open a summary of the case with brief details of the decision reached. At the end of the summary you will find a link to the formal “Opinion” or “Note” of the Tribunal, which comprises the full statement of reasons for the decision.
| Case Name | Section | Reference No. |
|---|---|---|
| Lloyds Pharmacy Limited v Assessor for Lothian Valuation Joint Board Note: There is no descriptive summary for this case. Selecting the link will instead open the full Tribunal decision. |
1 (3BA) | LTS/VA/2011/04, 09, 10 & 11 |
| Post Office Limited v Assessor for Lanarkshire Valuation Joint Board Note: There is no descriptive summary for this case. Selecting the link will instead open the full Tribunal decision. |
1 (3BA) | LTS/VA/2009/124 |
| Cromarty Firth Port Authority v Assessor for The Highland and Western Isles Valuation Joint Board Note: There is no descriptive summary for this case. Selecting the link will instead open the full Tribunal decision. |
1 (3A) | LTS/VA/2009/107 |
| Trustees for Coylumbridge Highland Lodges Club v Assessor for Highland and Western Isles Valuation Joint Board Note: There is no descriptive summary for this case. Selecting the link will instead open the full Tribunal decision. |
1 (3A) | LTS/VA/2009/01–61 |
| Selecta UK Limited v Assessor for Lothian Valuation Joint Board Note: There is no descriptive summary for this case. Selecting the link will instead open the full Tribunal decision. |
1 (3A) | LTS/VA/2008/689 |
| Davidson Brothers (Shotts) Limited v Assessor for Lanarkshire Valuation Joint Board Note: There is no descriptive summary for this case. Selecting the link will instead open the full Tribunal decision. |
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 Note: There is no descriptive summary for this case. Selecting the link will instead open the full Tribunal decision. |
1 (3BA) | LTS/VA/2008/153, 205, 358, 359, 361 & 363 |
| Oki (UK) Ltd & Others v Lanarkshire Assessor Note: There is no descriptive summary for this case. Selecting the link will instead open the full Tribunal decision. |
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 Note: There is no descriptive summary for this case. Selecting the link will instead open the full Tribunal decision. |
1 (3BA) | LTS/VA/2007/02 to 62 |
| Emerald Inns v Assessor for Highland and Western Isles Valuation Joint Board Note: There is no descriptive summary for this case. Selecting the link will instead open the full Tribunal decision. |
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 |
