000			01249cab a2200253 4500
001			ABS54228
008			090401t1995 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u9131
041			_aeng
245			_aGuthrie v Highland Region and Western Isles Area Assessor
260			_c1995
350			_a0
490			_aRating Appeals _v(1995) RA 292-298(4)
520			_aLVAC 17 August 1995. A holiday home was rented out for part of the year to tenants. The appellant owner and his family also used the lodge at times throughout the year. The owner was appealing against the property being entered in the valuation roll, contending that the property was domestic and should be excluded. The appeal was originally dismissed as a very substantial commercial use of the subjects was made by the appellant. The following appeal was allowed as there was no clear and compelling evidence to establish that the property was business premises, with the result that the property was domestic.
650			_aCOMMERCIAL LETTINGS
650			_aDOMESTIC RATES
650			_aHOLIDAY HOMES
650			_aRATING APPEALS
650			_aRESIDENTIAL USE
650			_aSCOTLAND
690			_aRATING AND VALUATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c5663 _d5663