000			01747cam a2200205 4500
001			ABS64190
008			000000n2001 000 0 eng u
035			_a(Sirsi) u113314
245			_aBurn Stewart Distillers Plc v Lanarkshire Valuation Joint Board
260			_c2001
490			_aRating Appeals _v[2001] RA 110-144(35)
520			_aLTS 27 February 2001. The ratepayers (B) contended that the premises they occupied on opposite sides of the road, one of which shared access with a third party, should form a single entry in the valuation roll as there was both a functional link and a telecommunications conduit under the road between the two units. The tribunal held that the premises had been correctly entered into the roll as two separate units as: the fact that the premises served one business did not indicate that they were a single physical unit; the buildings were physically separated by a public road and land to which B did not have exclusive access; there was no visual characteristic to the buildings that indicated that they were operated together or that either was essential to the function of the other; the buildings could be let separately, although no weight was given to the fact that historically this was the case; the evidence presented did not establish functional interdependence; links to remote sites such as the telecommunications conduit were common and not dependant on proximity; the presence of a canteen was not evidence of a functional connection.
590			_aABS
650			_aBURN STEWART DISTILLERS PLC V LANARKSHIRE VALUATION JOINT BOARD
650			_aRATING VALUATION
650			_aSEPARATE UNIT
650			_aVALUATION ROLL
690			_aRATING AND LOCAL TAXATION-CASE LAW
942			_n0
999			_c67500 _d67500