Assessor for Grampian v Anderson, Anderson and Brown LLP and others

Local government – Valuation – Valuation for rating – Material change of circumstances. Court of Session: Allowing an assessor's appeals and refusing ratepayers' cross-appeals against the decision of a valuation appeal committee ('VAC') which had considered appeals in relation to numerous office premises in Aberdeen based on the argument that a material change of circumstances ('MCC') had been brought about by an exceptional downturn in the economy of north east Scotland and had rejected claims in respect of the year from 1 April 2015 but concluded there had been an MCC from 1 April 2016 and applied a reduction of 16.5%, the court held that in a case based on an alleged general fall in rental levels an MCC could not be established unless the evidence showed that the resultant levels were below tone levels and, as the ratepayers accepted, there was no such evidence before the VAC.

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