The Assessor, Lothian Valuation Joint Board V. Colin Campbell+mrs Marion Campbell
| Jurisdiction | Scotland |
| Judge | Lord Emslie,Lord Bonomy,Lord Justice Clerk |
| Neutral Citation | [2011] CSIH 47 |
| Date | 29 June 2011 |
| Published date | 12 July 2011 |
| Court | Court of Session |
| Docket Number | XA51/11 |
| SECOND DIVISION, INNER HOUSE, COURT OF SESSION | |
| Lord Justice Clerk Lord Bonomy Lord Emslie | [2011] CSIH 47 XA51/11 OPINION OF THE LORD JUSTICE CLERK in Appeal by THE ASSESSOR, LOTHIAN VALUATION JOINT BOARD Appellant: against (1) COLIN CAMPBELL and (2) MRS MARION CAMPBELL Respondents: ______ |
Non participating parties: The Respondents
29 June 2011
Introduction
[1] This is an appeal by the assessor for Lothian under section 82(4) of the Local Government Finance Act 1992 (the 1992 Act) against a decision of the Lothian Valuation Appeal Committee dated 31 March 2011. It relates to the Council Tax valuation band of the respondents' dwellinghouse at 19 Craigmount Place, Edinburgh (the house). The assessor altered the Valuation List by transferring the house from valuation band E to band F with effect from 9 May 2008. The respondents appealed to the Committee on the ground that the effective date of the alteration should be 10 January 2011. The Committee allowed the appeal.
The statutory framework
[2] Section 87 of the 1992 Act provides for the making of regulations about the alteration by local assessors of valuation lists that have been compiled for the purposes of Council Tax (s 87(1)). It directs inter alia that the regulations may include provision that no alteration shall be made of a valuation band shown in the list as applicable to any dwelling unless since the valuation band was first shown in the list as applicable to the dwelling, there has been a material increase in the value of the dwelling and the dwelling has subsequently been sold (s 87(4)(a)(i)). A "material increase" in relation to the value of a dwelling means:
"any increase which is caused (in whole or in part) by any building, engineering or other operation carried out in relation to the dwelling, whether or not constituting development for which planning permission is required ..." (s 87(10).
[3] The relevant regulations are the Council Tax (Alteration of Lists and Appeals) (Scotland) Regulations 1993 (SI No 355) (the 1993 Regulations). Part II of these regulations provides for the alteration of valuation lists. The relevant provisions are as follows:
"4-(1) No alteration shall be made of a valuation band shown in the list as applicable to any dwelling unless-
(a) since the valuation band was first shown in the list as applicable to the
dwelling-
(i) there has been a material increase in the value of the dwelling and it, or any part of it, has subsequently been sold ...
19-(1) Any alteration of the list effected so as to reflect a material increase in the value of a dwelling shall have effect from the day on which the first sale of the dwelling, or any part of it, subsequent to the material increase was completed ... "
[4] Part IV of the Regulations deals with appeal procedure. Regulation 37 provides inter alia as follows:
37-(1) On deciding an appeal, other than an appeal under Part II of these Regulations, the committee may in consequence of the decision by order require ...
(e) the alteration of a list (prospectively or retrospectively).
(2) On deciding an appeal under Part II of these Regulations, the committee may in consequence of the decision by order require an assessor to alter a list in accordance with any provision made by or under the Act.
The reference in regulation 37(1) to an appeal other than an appeal under Part II relates to a "non-list appeal" under Part III of the Regulations. A non-list appeal is an appeal under section 81 of the 1992 Act (as amended) against a decision of the local authority that a dwelling is a chargeable dwelling or that the appellant is liable to pay council tax in respect of it; or against a calculation made by the local authority of the amount of council tax that the appellant is liable to pay (s 81(1). Section 81(1) provides that in such an appeal the committee "shall make such decision as they think just."
The facts
[5] The respondents bought the house on 9 May 2008. The house was then listed in valuation band E. Unknown to the assessor, the sellers had carried out alterations to the attic that had materially increased the value of the house. On 10 January 2011 the assessor, having learned of the alterations to the house and of its subsequent sale, served notice on the respondents of the re-banding of the house in valuation band F with effect from 9 May 2008.
The proceedings before the Committee
[6] The respondents accepted that the effect of the work to the attic was that the appropriate valuation should be in band F; but they submitted that the effective date of the alteration of the List should be the date on which the assessor brought the matter to their attention. The assessor's position was that the effective date required by regulation 19(1) of the 1993 Regulations (supra) was the date of the first sale of the house after the completion of the alterations to the attic. Her witness expressed sympathy for...
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