Whitbread plc v Lothian Region Assessor
Whitbread plc v Lothian Region Assessor
- 1996
- Rating Appeals [1996] RA 417-421(3) .
LV AC 7 May 1996. Ratepayers wanted premises to be valued by comparison, not by turnover and in addition they argued the premises more resembled a public house than a restaurant. Held, the assessor`s turnover method was justified and there was insufficient justification to categorise premises as a public house.
PUBLIC HOUSES
RATING APPEALS
RESTAURANTS
TURNOVER
VALUATION METHODS
WHITBREAD PLC V LOTHIAN REGION ASSESSOR
LV AC 7 May 1996. Ratepayers wanted premises to be valued by comparison, not by turnover and in addition they argued the premises more resembled a public house than a restaurant. Held, the assessor`s turnover method was justified and there was insufficient justification to categorise premises as a public house.
PUBLIC HOUSES
RATING APPEALS
RESTAURANTS
TURNOVER
VALUATION METHODS
WHITBREAD PLC V LOTHIAN REGION ASSESSOR