Assessor for Grampian v CDS (Superstores International) Ltd

Local government – Valuation – Valuation for rating – Warehouse. Court of Session: In an appeal by an assessor against a valuation appeal committee's decision, the court held that the committee were entitled to decide that the appeal subjects were a retail warehouse rather than a depot ('big box') warehouse, they had not erred in applying a quantum allowance of 47.5%, however they had erred in applying a 10% end allowance as there was no proper evidential basis for them following that course.

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