Walker v Lothian Region Assessor
Walker v Lothian Region Assessor
- 1990
- Rating Appeals (1990) RA 283-289(4) .
LVAC 20 November 1990 Appeal from committee decision determining that the subject premises were properly included in the valuation roll . The premises contained certain tools and equipment previously used by the appellant in a commercial venture and work benches which had been used in another business which had closed down, two dinghies, a lot of timber and some model railways. The committee found that the premises were private storage premises, but that they did not meet the requirements of reg 3(1)(b) of Abolition of Domestic Rates etc (Scotland) Regulations 1988 . LVAC held, dismissing the appeal, that the premises were non domestic property properly included in the valuation roll because the storage of the work benches and the timber was not shown to be ancillary or wholly in connection with domestic subjects.
LAW CASE
NON-DOMESTIC RATING
RATING APPEALS
SCOTLAND
LVAC 20 November 1990 Appeal from committee decision determining that the subject premises were properly included in the valuation roll . The premises contained certain tools and equipment previously used by the appellant in a commercial venture and work benches which had been used in another business which had closed down, two dinghies, a lot of timber and some model railways. The committee found that the premises were private storage premises, but that they did not meet the requirements of reg 3(1)(b) of Abolition of Domestic Rates etc (Scotland) Regulations 1988 . LVAC held, dismissing the appeal, that the premises were non domestic property properly included in the valuation roll because the storage of the work benches and the timber was not shown to be ancillary or wholly in connection with domestic subjects.
LAW CASE
NON-DOMESTIC RATING
RATING APPEALS
SCOTLAND