Assessor For Lothian Valuation Joint Board Against Mark Mclaughlin
| Jurisdiction | Scotland |
| Judge | Lord Doherty,Lord Malcolm,Lord Justice Clerk |
| Neutral Citation | [2020] CSIH 16 |
| Date | 22 April 2020 |
| Docket Number | XA73/19 |
| Court | Court of Session |
| Published date | 22 April 2020 |
SECOND DIVISION, INNER HOUSE, COURT OF SESSION
[2020] CSIH 16
XA73/19
Lord Justice Clerk
Lord Malcolm
Lord Doherty
OPINION OF THE COURT
delivered by LORD DOHERTY
in the Appeal
by
ASSESSOR FOR LOTHIAN VALUATION JOINT BOARD
Appellant
against
MARK McLAUGHLIN
Respondent
Appellant: Gill; TLT Solicitors
22 April 2020
Introduction
[1] This is a council tax appeal to the Court of Session on a point of law in terms of
s 82(4) of the Local Government Finance Act 1992 (“the 1992 Act”) from a decision of the
Lothian Valuation Appeal Committee (“the Committee”). The appellant is the Assessor for
Lothian Valuation Joint Board (“the Assessor”). The respondent and his wife are the joint
proprietors of a ground floor flat at Stanwell Street, Edinburgh (“the appeal subjects”). The
2
issue raised by the appeal is how affordable housing units which are subject to “golden
share” provisions ought to be valued for council tax purposes.
Background
[2] In November 2016 the respondent and his wife purchased the appeal subjects from
the developer, Persimmon Homes Limited (”Persimmon”), at a price of £129,600. They took
entry on 24 November 2016 and they became registered proprietors on 11 January 2017.
[3] The appeal subjects form part of a development of 49 new houses and flats built on a
site of 0.78 hectares at Silverfields (“the Agreement Subjects”). In order to obtain planning
permission for the development Persimmon “in its capacity as heritable proprietors of the
Agreement Subjects (who and whose successors as proprietors of the Agreement Subjects
are hereinafter referred to as “the Proprietors”)” entered into a Minute of Agreement (“the
Agreement”) with the City of Edinburgh Council (“the Council”) pursuant to s 75 of the
Town and Country Planning (Scotland) Act 1997 (“the 1997 Act”).
[4] Section 75 (as amended by the Planning etc. (Scotland) Act 2006) provides:
“75 Planning obligations
(1) A person may, in respect of land in the district of a planning authority—
(a) by agreement with that authority, or
(b) unilaterally,
enter into an obligation (referred to in this section and in sections 75A to 75C as a
“planning obligation”) restricting or regulating the development or use of the land,
either permanently or during such period as may be specified in the instrument by
which the obligation is entered into (referred to in this section and in those sections
as the “relevant instrument”).
(2) Without prejudice to the generality of subsection (1), the reference in that
subsection to restricting or regulating the development or use of land includes—
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