Assessor for Lothian Region v BP Oil Grangemouth Refinery Ltd: 1985

Lands Valuation Appeal Court – a marine terminal at a petrochemical works, used solely for the purpose of loading refined oil, was premises ‘used in an industrial or trade process’


Lord Ross


(1985) SLT 453



Cited by:

CitedIceland Foods Ltd v Berry (Valuation Officer) SC 7-Mar-2018
Air System plant excluded from Rating value
The court was asked whether the services provided by a specialised air handling system, used in connection with refrigerated merchandise in the appellant’s retail store, are ‘manufacturing operations or trade processes’ for rating purposes.
Lists of cited by and citing cases may be incomplete.


Updated: 16 May 2022; Ref: scu.605776