University of Glasgow v Assessor for Glasgow: 1952

(Lands Valuation Appeal Court)
Held: Various buildings of the University which were physically separate from the main buildings, capable of being separately let and dispersed among buildings belonging to other proprietors, were properly entered on the valuation roll as separate subjects.
Lord Keith, using the Bank of Scotland Case, treated the case as a geographical one: ‘The common enclosure in many cases supplies a useful basis, or test, for a unum quid entry. It is the reason why a villa with its garden ground, or a mansion house with its policies, and any ancillary buildings are entered as a unum quid. The geographical conception has never been lost sight of in making up entries in the Valuation Roll, and in the case of John Leng and Co v Assessor for Dundee Lord Sands took occasion twice to refer to ‘the ordinary geographical arrangement followed in making up the Valuation Roll’. There may be cases where geographical unity has to be departed from, as where premises within what would otherwise be a single entity are separately let, or lands or buildings within a common enclosure are used for separate purposes. It is not perhaps possible to lay down general rules for all cases. Something must depend on particular circumstances. But the broad general principles are as stated.’


Lord Keith


1952 SC 504




AppliedBank 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:

ApprovedGilbert v S Hickinbottom and Sons Ltd CA 1956
A large industrial bakery comprised a number of buildings in two blocks separated by a street. The Lands Tribunal held, overruling the valuation officer, that they constituted a single hereditament.
Held: The valuer’s appeal failed. The . .
Lists of cited by and citing cases may be incomplete.


Updated: 09 May 2022; Ref: scu.591252