LT 30 June 1989. The subject of the appeal is a suite of rooms at Waverley Station Edinburgh occupied by British Rail in connection with the carriage of goods or passengers by rail, under Local Government (Scotland) Act 1975 . It should therefore be valued by formula unless it fell into one of the accepted categories. The assessor decided that it fell within a category being `lands and heritage occupied and used as a ... place of public refreshment `. He entered the subjects on the roll at a value based on comparative rents . The committee disagreed wanting the formula method. The assessor appealed. The rooms were for First Class ticket holders only. The lounge is licensed and drinks and sandwiches are available and a complimentary photocopier. The purpose of the lounge is to encourage businessmen to travel by train. It was run at a loss and was not competitive with other catering outlets on the station. LT judged it to be a place of refreshment and it was entered on the roll at £160