Assessor for Central Scotland Joint Valuation Board v British Waterways Board (Scotland) (operating as Scottish Canals)

Local government – Valuation – Valuation for rating – Alterations to valuation roll. Court of Session: Allowing an assessor's appeal in a case in which a ratepayer had appealed to a valuation appeal committee, maintaining that the entry in the 2010 valuation roll for its canal undertaking should be altered because it contained error of measurement and the Committee had rejected that submission but allowed the appeal on a basis not argued for, namely that there was a clerical or arithmetical error in the entry, the court held that the Committee's decision was procedurally unfair, however as the ratepayer conceded that there was no clerical or arithmetical error the problem the procedural unfairness gave rise to was no longer a live issue; the ratepayer should not be allowed to argue that the Committee erred in rejecting its error of measurement argument as the answers to the grounds of appeal provided no indication that it challenged any aspect of the Committee's decision; and in any event the merits of the proposed ground of challenge were ill-founded.

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