Texstyle World v Assessor for Strathclyde Region
| Jurisdiction | Scotland |
| Judgment Date | 10 August 1995 |
| Date | 10 August 1995 |
| Docket Number | No 60 |
| Court | Lands Valuation Appeal Court (Scotland) |
LVCA
Lord Clyde, Lord Milligan and Lord Cameron of Lochbroom
ValuationValueWhether retail premises to be valued as shop or retail warehouseFeatures applicable to bothBorderline caseValuations of premises widely different dependent upon whether shop or retail warehouse scheme applied
The respondent assessed the value of certain premises tenanted by the appellants on the basis of a shop scheme as opposed to a retail warehouse scheme. The premises were located in a shopping centre and inter-connected physically with other units accepted to be shops. There was a substantial glass shop front to the premises and their internal layout involved the creation of room settings. The size of the premises was comparable with other units assessed under the respondent's shop scheme of valuation and the only admitted retail warehouse was distinguishable in its size, physical appearance and physical separation from the inter-connected block of units in which the premises tenanted by the appellants were situated. In the tenants' sub-lease, however, the premises were described as being a retail warehouse. Valuation figures on the comparative principle in respect of each scheme differed widely from one another. The appellants appealed to the valuation appeal committee, who refused the appeal. They thereafter appealed to the Lands Valuation Appeal Court.
Held (aff judgment of the valuation appeal committee) (1) that what mattered was the actualuse of the premises, not what use, on one possible interpretation of the sub-lease, the premises might be restricted to, so that the question was whether, upon their findings in fact, the committee had been entitled to conclude that the proper mode of valuation was under the shop scheme; (2) that as time progressed, methods of retail operation changed so that there was inevitably an area of operation which had features of what previously would have been classified as a retail warehouse operation and now would be regarded as a shop operation so that there would inevitably be cases of premises falling just on one or other side of the dividing line between shop and retail warehouses; but (3) that, in the circumstances, the committee had been entitled to reach their decision; and appeal refused.
Opinion that as there would be borderline cases, in order to provide equity between ratepayers, there should be no great difference between the annual value of premises falling just on one side of the line as against that of those falling just on the other but, although the appeal court deprecated the variations in value in this case depending on which scheme was chosen, it had no choice other than to adhere to the assessor's valuation.
At a meeting of the valuation appeal committee for the region of Strathclyde held to hear appeals from entries in the valuation roll, Texstyle World appealed against the assessor's determining the value of premises at 18 Britannia Way, Clyde Shopping Centre, Clydebank on a shop scheme as opposed to a retail warehouse scheme, which they had argued was the appropriate scheme.
The committee refused the appeal.
The appellants thereafter appealed to the Lands Valuation Appeal Court.
The cause called before the Lands Valuation Appeal Court, comprising Lord Clyde, Lord Milligan and Lord Cameron of Lochbroom, for a hearing.
At advising, on 10 August 1995, the leading opinion was delivered by Lord Milligan.
LORD MILLIGANThe appellants are tenants of retail premises at 18 Britannia Way, Clyde Shopping Centre, Clydebank. They use the premises for the retail sale of various types and designs of fabric, such as curtains, bed linen and wallcoverings etc. They operate on a self-service basis, with the customer selecting goods and then taking them to a point of sale within the premises. The premises are comprised in Phase 3 of the Clyde Shopping Centre. Phase 3 appears from the plan lodged to comprise 88 or so units. Two large units are connected with each other but disconnected from the remainder. These two large units are occupied by B&Q and as a cinema. The remainder of the units are physically inter-connected and include large stores occupied by Asda, BHS and Safeway. Other slightly smaller units are...
To continue reading
Request your trial
-
United Kingdom Atomic Energy Authority v Assessor for Highland and Western Isles Valuation Joint Board
...RA 202 Strathclyde Region (Assessor for) v BP Refinery Grangemouth LtdSC 1983 SC 18 Texstyle World v Assessor for Strathclyde RegionSC 1995 SC 588; 1996 SLT 782; [1995] RVR 171 Wood v Assessor for Glasgow [2000] RA 271 Textbooks etc. referred to: Armour, SB, Valuation for Rating (5th Clyde ......
-
Lands Valuation Appeal Appeal By Stated Case The City Assessor For Glasgow City Council V. Monti Marino (glasgow) Limited
...VJB, [2002] RA 91); and that restaurants at Silverburn have been valued at a lower rate than shops (Texstyle World v Ass for Strathclyde 1995 SC 588). The respondent contends that a comparison of the subjects with other cafés or restaurants indicates that the subjects should be valued at £5......
-
United Kingdom Atomic Energy Authority V. Assessor For Highland And Western Isles Valuation Joint Board
...otherwise (Ass for Strathclyde v BP Refinery, Grangemouth, 1983 SC 18, Lord Avonside at p 27; Texstyle World v Ass for Strathclyde, 1995 SC 588, at pp 590 and 592). In any event, it was plain in principle that moveable materials in the buildings were to be treated as being tenant's material......
-
Appeal By Assessor For Grampian Against Cds (superstores International) Limited Trading As The Range
...subjects in the same location which had broadly similar uses, but very different sizes (cf Textile World v Assessor for Strathclyde Region 1995 SC 588; Spudulike Group Ltd v Assessor for Tayside Valuation Joint Board [2002] RA 91 at para 89). 13 In my opinion, once it is accepted, as I thin......