Lothian Region Assessor v Edinburgh CC
Lothian Region Assessor v Edinburgh CC
- 1989
- Rating & Valuation Reporter 1989 RVR 318-332(8) .
LVAC 6 June 1989. The assessor had made an entry in the valuation roll in the revaluation year 1985/86 of a sports stadium at Meadowbank , Edinburgh which was 1,025 acres and contained a variety of sports facilities including a stand and an indoor sports hall . The LVAC held that the outdoor areas comprised a park under Local Government (Financial Provisions) (Scotland) Act 1963 s19 and were excluded from the valuation roll and that the stand and scoreboard should also be excluded as their purposes were ancillary to the park. The Assessor appealed on the grounds that the stand should not be excluded as it was not a building but part of a building comprised of the stand and the indoor sports hall and it was not used for purposes ancillary to the park as although used for spectators when not being used then it was used for other purposes such as flower shows. However the appeal was dismissed on the grounds that the stand was primarily designed to provide accommodation for spectators an
ASSESSMENTS
EXEMPTION
RATING APPEAL
LVAC 6 June 1989. The assessor had made an entry in the valuation roll in the revaluation year 1985/86 of a sports stadium at Meadowbank , Edinburgh which was 1,025 acres and contained a variety of sports facilities including a stand and an indoor sports hall . The LVAC held that the outdoor areas comprised a park under Local Government (Financial Provisions) (Scotland) Act 1963 s19 and were excluded from the valuation roll and that the stand and scoreboard should also be excluded as their purposes were ancillary to the park. The Assessor appealed on the grounds that the stand should not be excluded as it was not a building but part of a building comprised of the stand and the indoor sports hall and it was not used for purposes ancillary to the park as although used for spectators when not being used then it was used for other purposes such as flower shows. However the appeal was dismissed on the grounds that the stand was primarily designed to provide accommodation for spectators an
ASSESSMENTS
EXEMPTION
RATING APPEAL