In The Appeal By Stated Case By Assessor For Dunbartonshire And Argyll And Bute V. A Hagen
| Jurisdiction | Scotland |
| Judge | Lord Justice Clerk,Lord Doherty,Lord Clarke |
| Neutral Citation | [2011] CSIH 80 |
| Court | Court of Session |
| Docket Number | XA94/11 |
| Published date | 07 December 2011 |
| Date | 07 December 2011 |
| Year | 2011 |
| LANDS VALUATION APPEAL COURT, COURT OF SESSION | |
| Lord Justice Clerk Lord Clarke Lord Doherty | [2011] CSIH 80 XA94/11 OPINION OF THE LORD JUSTICE CLERK in the Appeal by Stated Case by ASSESSOR FOR DUNBARTONSHIRE & ARGYLL AND BUTE Appellant; against A HAGEN Respondent: ______ |
For appellant: Miss Locke
For respondent: MacIver; McClure Naismith
7 December 2011
Introduction
[1] This is an appeal from a decision of the Valuation Appeal Committee for Dunbartonshire & Argyll and Bute (the Committee) by which it allowed an appeal by the respondent against the entry in the Valuation Roll for the Roundabout Inn, Balloch in the 2005 Revaluation. It heard that appeal along with the appeal relating to the Boulevard Hotel, Clydebank which it also allowed (cf Ass for Dunbartonshire & Argyll and Bute v Akram and Anor [2011] CSIH 79).
[2] Both cases have come before us on appeal by the assessor. I refer to the Opinions of the court in the latter case for the background and the relevant statutory provisions.
The history
[3] The valuation of the subjects in this case at the 2005 Revaluation was of course made in accordance with the scheme of the Scottish Assessors' Association (SAA) for licensed premises. In about 2006 the respondent appealed against the entry in the 2005 Roll on the basis that during the currency of the Roll there had been a material change of circumstances, namely the effects on turnover of the statutory ban on smoking in public places which came into force in March 2006. That appeal was settled on the parties' agreement that the NAV/RV should be £37,000, and the Roll was amended to that effect. The adjusted turnover of the subjects at the time of the amendment was £432,621.
[4] Thereafter the assessor reviewed the valuation of the subjects for the purposes of the 2010 Revaluation, the tone date of which was 1 April 2008. On the basis of the SAA scheme for the 2010 Revaluation, the adjusted turnover of the premises at the tone date was £379,053. On that figure the 2010 scheme produced a rateable value of £32,500.
The decision appealed against
[5] In line with its decision in the case of Akram (supra), the Committee decided that the valuation of the premises as at 1 April 2008 - a date that lay within the currency of the 2005 Revaluation - proved that the turnover at that date was significantly less than the turnover on which the 2005 valuation had been based. It concluded that "the evidence of downturn in turnover in...
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Appeal By The Assessor For Dunbartonshire And Argyll And Bute V. Mohammed Akram And Another
...with an appeal relating to the Roundabout Inn, Balloch, which it also allowed (cf Ass for Dunbartonshire and Argyll and Bute v Hagen [2011] CSIH 80). [2] The ground of appeal in this case was that there had been a material change of circumstances affecting the value of the subjects during t......