Belhaven Brewery Group Plc v Glasgow City Assessor
| Jurisdiction | Scotland |
| Judgment Date | 27 February 2003 |
| Date | 27 February 2003 |
| Docket Number | No 28 |
| Court | Lands Valuation Appeal Court (Scotland) |
LANDS VALUATION
Valuation - Subjects - Valuation - Introduction of new valuation scheme - Whether changes explained by assessor - Whether valuation should be partly on basis of old scheme and partly on basis of new scheme
As part of the 2000 Revaluation, a public house was entered into the Valuation Roll. At the 2000 Revaluation, public houses were valued under a scheme drawn up by the Scottish Assessor's Association. The scheme was similar to a scheme used in the 1995 Revaluation, but differed in the treatment of entertainment costs and gaming machine income. Before the Committee the appellant argued that as the 2000 scheme had not been adequately explained by the Assessor, the valuation should be on the basis of the 1995 scheme treatment of entertainment costs and gaming machine income. The Assessor tendered evidence relating to five public houses in the vicinity. The Committee rejected the appellant's proposed valuation. The appellant appealed to the Lands Valuation Appeal Court by way of stated case.
The appellant argued that: (1) as the Assessor had failed to properly explain the changes made to the treatment of entertainment costs and machine income in the 2000 scheme the Committee should have applied a valuation adjusted in terms of the 1995 scheme in respect of these items and (2) the Committee had no basis for the conclusion that the subjects were underperforming as it had only adopted one comparison based on actual turnover.
Held that: (1) the changes made in the 2000 scheme would have been known to the appellant's advisers and had been adequately explained to the Committee (p 398B-C); (2) the basic principle was that when a revaluation brings in a new scheme, there is a fresh start, and accordingly the appellant's proposed valuation based party on the 2000 scheme and partly on the 1995 scheme was contrary to principle (p398F-G); and (3) the Committee's conclusion on turnover performance was justified on the evidence (p 398H-I), and appealrefused.
BELHAVEN BREWERY GROUP PLC appealed against the valuation of a public house at 140 Queen Street, Glasgow. On 30 May 2001 the Valuation Appeal Committee at Glasgow allowed the appeal but rejected the valuation put forward by the appellants. The appellants appealed to the Lands Valuation Appeal Court.
Cases referred to:
Dunfermline Corporation v Assessor for FifeSC 1962 SC 321
Drybrough & Co Ltd v Assessor for Strathclyde 1982 SLT 426
Textbooks referred to:
Armour Valuation for Rating (Haddow and Docherty eds, W Green) paras 5-25, 5-26, 5.30
The case was heard before the Lands Valuation Appeal Court, comprising the Lord Justice-Clerk (Gill), Lord Philip and Lord Kingarth.
At advising, on 27 February 2003 -
LORD JUSTICE-CLERK (Gill) - [1] This is an appeal against a decision of the Valuation Appeal Committee at Glasgow dated 30 May 2001 relating to the appellant's public house at 140 Queen Street, Glasgow. The subjects were entered in the Valuation Roll at a net annual value and a rateable value of 47,000. The entry was made as part of the 2000 Revaluation which came into force on 1 April 2000. The tone date for that...
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