Assessor for The Highland & Western Isles Valuation Joint Board v MacLeod
| Jurisdiction | Scotland |
| Judgment Date | 07 December 2000 |
| Date | 07 December 2000 |
| Docket Number | No 33 |
| Court | Court of Session (Inner House - First Division) |
FIRST DIVISION
ValuationSubjectsEntry in valuation rollBuilding unsuitable for occupationWhether should be entered in valuation listLocal Government Finance Act 1992 (cap 14), secs 72(2)(a), 841
Section 84 of the Local Government Finance Act 1992 requires the local assessor for each council to compile a valuation list showing each dwelling in the council's area. Section 72(2)(a) defines dwelling as any lands and heritages consisting of one or more dwellinghouses with any garden etc belonging to an occupier of such dwellinghouse. Subjects in the Isle of Skye were entered into the valuation list at 1 April 1993. At that time they were occupied by the respondent's uncle, who continued in occupation until his death in 1995. On his death the tenancy of the croft, of which the subjects form a part, passed to the respondent and the subjects had been vacant and uninhabited since then. The subjects had no plumbed water or internal sanitation. The electricity supply was five amp but was disconnected. The rear wing was totally derelict and unfit for use and the back room of the house had had its window boarded up. The Highland & Western Isles Valuation Appeal Panel found that the subjects should be removed from the valuation list as they did not consider the dwellinghouse as suitable for occupation. The assessor appealed to the Court of Session and argued that the panel had erred in law in basing their decision to exclude the subjects from the valuation list on the basis of their unsuitability for occupation.
Held that there was no provision in the Local Government Finance Act 1992 or in the regulations made under it, which provided for the exclusion of a dwelling from the valuation list on the ground that it was unsuitable for occupation (p 478C), and appeal allowed.
Ewan Macleod appealed against the inclusion in the valuation list of a croft house at 14 Portnalong, Isle of Skye. On 25 April 2000, the Highland & Western Isles Valuation Appeal Panel allowed the appeal and found that the subjects should be removed from the valuation list. The assessor appealed to the Court of Session.
The case was heard before the First Division comprising the Lord President (Rodger), Lord Philip and Lord Weir on 7 December 2000.
Eo die the opinion of the court was delivered by Lord Philip.
Opinion of the Court[1] Section 70 of the Local Government Finance Act 1992 required each local authority...
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