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Arbuckle Smith and Co Limited v Greenock Corporation: HL 1960

The appellants had purchased a building which they wished to use as a bonded warehouse. In order to obtain the necessary licence they were required to carry out works of upgrading and repair. The rating authority made a demand for ‘occupied’ rates for a period during which the works were being carried out but the building was not yet being used for its intended purpose.
Held: Entry by the appellants for the purpose of maintenance, repair or conversion did not constitute occupation.

Citations:

[1960] AC 813

Jurisdiction:

Scotland

Cited by:

CitedPall Mall Investments (London) Ltd v Gloucester City Council Admn 8-Jul-2014
The land-owner appealed by case stated against an assessment to unoccupied, non-domestic rate demands. The land-owner said that they were unoccupied through dilapidations and therefore exempt. They said that the court had wrongly disregarded their . .
CitedNewbigin (Valuation Officer) v SJ and J Monk (A Firm) SC 1-Mar-2017
The court was asked: ‘Does a commercial building which is in the course of redevelopment have to be valued for the purposes of rating as if it were still a useable office? ‘
Held: Appeal from decision of CA granted. On the facts found by the . .
Lists of cited by and citing cases may be incomplete.

Rating

Updated: 21 July 2022; Ref: scu.533872

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