000			01433cab a2200181 4500
001			ABS41051
008			090401t1989 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u27866
041			_aeng
245			_aAssessor for Lothian Region v Harper
260			_c1989
350			_a0
490			_aScots Law Times _v(1989) SLT 321-331(11)
520			_aLVAC 6 July 1988. Appeal by Assessor (A) from decision allowing ratepayer`s (H) appeal from A`s refusal to allow industrial derating of premises occupied by H. H operated a photocopying and printing business, which included a retail counter. H submitted that the workshop and production areas could be regarded separately from the retail area and were entitled to industrial derating. A contended that the premises constituted a unified retail business of which the printing works was an integral part, or, alternatively, that the primary use was as a retail shop. The VAC allowed H`s appeal; A appealed to LVAC. Held :1) in determining whether the premises were primarily occupied and used as a shop, occupation and use of the whole premises had to be considered; 2) the committee had erred in only looking at the workshop areas; 3) whether or not the business was a unified one was a conclusion to be reached on the facts and not as a formula to be applied; 4) having regard to the limited value
690			_aRATING AND VALUATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c18781 _d18781