Bank of Scotland v Assessor for Edinburgh: 1891

(Lands Valuation Appeal Court) The Court considered the appropriate entry for property contiguous with a bank, but with no interconnection, the house being held for the occupation of bank employees.
Held: Lord Wellwood repeated his view that they fell to be separately valued.
Lord Kyllachy, said: ‘The test I think here is whether the houses in question are capable, not merely physically but, all conditions being considered, of being separately let, and having a separate rent or value attached to them. As regards the house occupied by the messenger, and which has no internal communication with the rest of the bank, I agree with the opinion of Lord Wellwood at the last court. I see no reason, at least none appears in the case, why, if the bank chose, this house should not be separately let to a suitable tenant, or assigned by way of pension to an old servant, or otherwise dealt with as a separate and independent dwelling.


Lord Traynor, Lord Kyllachy


(1891) 18 R 936




See AlsoBank of Scotland v Assessor for Edinburgh 1890
(Lands Valuation Appeal Court) The court considered the rating applicable where several banks retained nearby properties for the occupation of its staff. There were three categories of residential premises: (i) dwellings which were in buildings . .

Cited by:

CitedWoolway v Mazars SC 29-Jul-2015
The Court was asked how different storeys under common occupation in the same block are to be entered in the rating list for the purpose of non-domestic rating. In this case the firm’s two offices were in the same building, but the connection . .
Lists of cited by and citing cases may be incomplete.


Updated: 09 May 2022; Ref: scu.591251