swarb.co.uk - law index
These cases are from the lawindexpro database. They are now being transferred to the swarb.co.uk website in a better form. As a case is published there, an entry here will link to it. The swarb.co.uk site includes many later cases.
Rating - From: 1985 To: 1989
This page lists 11 cases, and was prepared on 02 April 2018.
Assessor for Lothian Region v BP Oil Grangemouth Refinery Ltd (1985) SLT 453
1985
Lord Ross
Rating
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"
1 Citers
Arthur Bell and Sons v Assessor for Fife [1965] RA 535
1985
Lord Avonside
Scotland, Rating
Lord Avonside said, with reference to the estimation of the annual value of subjects under the 1956 Act, that it was notorious that one must take a building according to its use at the time of the valuation.
Valuation and Rating (Scotland) Act 1956
1 Citers
Hays Business Services Ltd v Raley (Valuation Officer) [1986] 1 EGLR 226 (LT)
1986
Emlyn Jones FRICS
Rating
A warehouse was used for the storage of archival materials including documents, films and audio-magnetic tapes. For some items of a sensitive nature, there had been installed specialist items of plant, including heating plant, humidifiers, and fire-protection equipment which utilised Halon gas so as to extinguish fires without damaging the stored items. The Solicitor for the Inland Revenue, for the Valuation Officer, had conceded that the specialist heating and humidification equipment were non-rateable. Held: The tribunal agreed in respect of the fire protection plant, which was not rateable because it was "on the hereditament primarily to protect the material that is stored there". It added: "Even if it were to be found that this could only be done by the protection of the building and therefore that that was the main use of the equipment, it would nevertheless not be included within the schedule because it was there expressly for the purpose of the trade process being carried on."
1 Citers
Regina v District Auditor No 3 Audit District of West Yorkshire Metropolitan County Council ex parte West Yorkshire Metropolitan County Council; 1986 - [1986] RVR 24
Ratford v Northavon District Council; CA 1986 - [1987] QB 357
James and Others v The United Kingdom; ECHR 21-Feb-1986 - 8793/79; (1986) 8 EHRR 123; [1986] ECHR 2; Series A no 98; [1986] RVR 139; (1986) 8 EHRR 123123
Addis Ltd v Clement (VO); CA 1987 - [1987] RA 1
Debenhams Plc v Westminster City Council; HL 1987 - [1987] AC 396; [1987] 1 All ER 51; [1986] 3 WLR 1063
Clement (VO) v Addis Ltd; HL 1988 - [1988] 1 WLR 301 (HL; [1988] RA 25
Smith (a bankrupt) v Braintree District Council; HL 1989 - [1989] 3 All ER 897; [1989] 3 WLR 1317; [1990] 2 AC 215
Woodbury (Valuation Officer) v The Yard Arm Club Ltd; LT 1989 - [1989] RA 381 (LT)
