000			01749cab a2200265 4500
001			E1246
008			090401t1992 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u31764
041			_aeng
245			_aLoretto School and St.George`s School for Girls v Assessor for Lothian Region
260			_c1992
350			_a0
490			_aSLT _v.(Lands Tr.) 20 November 1992, 89-95(7).
520			_aThe Assessor had entered the boarding house at these schools in the Valuation Roll. The ratepayers contended that the subjects were used wholly or mainly as the main residence of pupils who resdied there. Since they were therefore domestic subjects they should not be entered in the roll. For assistance in deciding what is meant by use as a main residence the Tribunal was referred to decisions on the interpretation of the same or similar words in other provisions of the 1987 Act and the Regulations made under it, and in other legislation. The Tribunal were satisfied that the test of whether particular premises are or are not the sole or main residence of any person must be applied to the premises as well as to the person, the test then being whether those premises are used wholly or mainly as the sole or main residence of any person. Where there are competing residences what must be looked at is which of those residences is used as the main residence. That decision cannot be made sole
650			_aABOLITION OF DOMESTIC RATES ETC (SCOTLAND) ACT 1987
650			_aBOARDING HOUSES
650			_aLANDS TRIBUNAL FOR SCOTLAND
650			_aPRIVATE SCHOOLS
650			_aSCOTLAND
650			_aSTUDENT ACCOMMODATION
650			_aValuation _96273
690			_aRATING AND VALUATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c21323 _d21323