Assessor for Grampian Valuation Joint Board v Brownlie
| Jurisdiction | Scotland |
| Judgment Date | 12 November 2002 |
| Date | 12 November 2002 |
| Docket Number | No 12 |
| Court | Court of Session (Inner House - First Division) |
FIRST DIVISION
ValuationSubjectsValuationPlanning restriction affecting occupation of dwellingWhether restriction to be taken into account in valuationLocal Government Finance Act 1992 (cap 14), sec 86Council Tax (Valuation of Dwellings) (Scotland) Regulations 1992 (SI 1992 No 1329), reg 21
Part II of the Local Government Finance Act 1992 provides that the Assessor is required to compile a valuation list of dwellings and assign them to the bands within which their capital values fall. Regulation 2 of the Council Tax (Valuation of Dwellings) (Scotland) Regulations 1992 provides that the value of dwellings is the amount which it might reasonably have been expected to realise if sold in the open market by a willing seller, having applied certain assumptions. None of these assumptions is in respect of planning restrictions which affect the use of the property.
In October 1987 planning permission was granted for the erection of a dwelling at a farm, subject to the condition that its occupancy was to be restricted to a farm worker. The house was erected, and occupied by the taxpayer. The taxpayer's parents were the owners of the farm, and lived in another house on the farm. The farm was not large enough to support anyone carrying on merely an agricultural operation. Had the restriction not existed, the property would have fallen within Band G for the purposes of Council tax. The Assessor ignored the restriction and place it in Band G. The taxpayer appealed to the Valuation Appeal Committee who took into account the restriction and placed the property in Band F. The Assessor appealed to the Court of Session. The Assessor argued that the restriction fell to be ignored.
Held that a planning restriction which affects the value of a dwelling does not fall to be ignored in...
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