000			01371cab a2200229 4500
001			ABS44023
008			090401t1990 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u44856
041			_aeng
245			_aWalker v Lothian Region Assessor
260			_c1990
350			_a0
490			_aRating Appeals _v(1990) RA 283-289(4)
520			_aLVAC 20 November 1990 Appeal from committee decision determining that the subject premises were properly included in the valuation roll . The premises contained certain tools and equipment previously used by the appellant in a commercial venture and work benches which had been used in another business which had closed down, two dinghies, a lot of timber and some model railways. The committee found that the premises were private storage premises, but that they did not meet the requirements of reg 3(1)(b) of Abolition of Domestic Rates etc (Scotland) Regulations 1988 . LVAC held, dismissing the appeal, that the premises were non domestic property properly included in the valuation roll because the storage of the work benches and the timber was not shown to be ancillary or wholly in connection with domestic subjects.
650			_aLAW CASE
650			_aNON-DOMESTIC RATING
650			_aRATING APPEALS
650			_aSCOTLAND
690			_aRATING AND VALUATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c28504 _d28504