Texstyle World v Strathclyde Region Assessor
Texstyle World v Strathclyde Region Assessor
- 1995
- Rating & Valuation Reporter (1995) 35 RVR 171-173(3) .
Court of Session 10 August 1995. The appellants appealed against entry of the retail unit they leased on to the valuation roll under the assessor`s shop scheme. They contended that the premises be valued under the warehouse scheme due to the self-service nature of their business. This would reduce valuation from £97,250nav to £36,000nav. Appeal refused, but Court of Session made clear that distinctions between shop and retail warehouse premises was becoming increasingly difficult to distinguish, and also questioned why valuations of such similar premises can vary to such a degree.
RATING APPEALS
RETAIL WAREHOUSES
SHOP SCHEME
VALUATION ASSESSMENT
VALUATION ROLL
WAREHOUSE SCHEME
Court of Session 10 August 1995. The appellants appealed against entry of the retail unit they leased on to the valuation roll under the assessor`s shop scheme. They contended that the premises be valued under the warehouse scheme due to the self-service nature of their business. This would reduce valuation from £97,250nav to £36,000nav. Appeal refused, but Court of Session made clear that distinctions between shop and retail warehouse premises was becoming increasingly difficult to distinguish, and also questioned why valuations of such similar premises can vary to such a degree.
RATING APPEALS
RETAIL WAREHOUSES
SHOP SCHEME
VALUATION ASSESSMENT
VALUATION ROLL
WAREHOUSE SCHEME