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’
Judges:
Lord Ross
Citations:
(1985) SLT 453
Jurisdiction:
Scotland
Cited by:
Cited – Iceland 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.
Rating
Updated: 16 May 2022; Ref: scu.605776
