Strathclyde RA v Guardian Royal Exchange Properties Limited
Strathclyde RA v Guardian Royal Exchange Properties Limited
- 1992
- Rating Appeals 1991 RA 1-21(11) Scots Law Times 1992 SLT 840-844(5) .
LVAC 30 October 1990. A shopping centre in Glasgow contained a food court consisting of eight individual catering kiosks around a common seating area . The kiosks ran round three sides of the central atrium with pedestrian circulation space around the escalators on the fourth side. The kiosks were individually let by the ratepayers, who were the owners, to independent specialist caterers. The eight kiosks were each individually entered on the valuation roll . The ratepayers appealed against the entry of a food court which referred to the seating area under Valuation Rating (Scotland) Act 1956 s8A . LT for Scotland upheld this. The assessor appealed contending that the seating area was not part of the shopping mall. The appeal was dismissed on the grounds that the kiosks were included as their only access was from the mall and the seating area was also included because it comprised areas of general circulation.
FOOD COURTS
LANDS VALUATION APPEAL COURT
PRINCES SQUARE
RATING APPEALS
RATING ASSESSMENTS
SHOPPING CENTRES
SUNBLEST BAKERIES LIMITED V STRATHCLYDE RA
VALUATION AND RATING (SCOTLAND) ACT 1956 S8A
LVAC 30 October 1990. A shopping centre in Glasgow contained a food court consisting of eight individual catering kiosks around a common seating area . The kiosks ran round three sides of the central atrium with pedestrian circulation space around the escalators on the fourth side. The kiosks were individually let by the ratepayers, who were the owners, to independent specialist caterers. The eight kiosks were each individually entered on the valuation roll . The ratepayers appealed against the entry of a food court which referred to the seating area under Valuation Rating (Scotland) Act 1956 s8A . LT for Scotland upheld this. The assessor appealed contending that the seating area was not part of the shopping mall. The appeal was dismissed on the grounds that the kiosks were included as their only access was from the mall and the seating area was also included because it comprised areas of general circulation.
FOOD COURTS
LANDS VALUATION APPEAL COURT
PRINCES SQUARE
RATING APPEALS
RATING ASSESSMENTS
SHOPPING CENTRES
SUNBLEST BAKERIES LIMITED V STRATHCLYDE RA
VALUATION AND RATING (SCOTLAND) ACT 1956 S8A