Assessor, Tayside Joint Valuation Board, appellant

Local government – Council tax – Valuation list – Deletion of dwelling from list. Court of Session: Allowing an appeal by an assessor against a Valuation Appeal Committee's decision that a house, whose owner had vacated it and arranged for repair and improvement work to be carried out, should be deleted from the council tax valuation list on the basis that it had ceased to be a dwelling, the court held that mere incapacity to be lived in for a temporary period while repair or other alteration works were being carried out was not necessarily enough to cause a dwelling to cease to be a dwelling, the subjects had not ceased to be a dwelling in January 2016 (or at any later date) and contrary to the committee's direction, the dwelling did not fall to be deleted from the valuation list.

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