The Old Course Ltd v Fife Council Assessor

Local government – Valuation for rating – Showhouses. Court of Session: Refusing an appeal by developers who converted a property into 26 luxury apartments and furnished two of the apartments and used them as showhouses, and who contended that the two apartments were 'dwellings' and that they fell to be excluded from the valuation roll, the assessor having entered them in the roll as single entry with the description 'showhouse', the court held that the valuation appeal committee had not erred in law in determining that the apartments were not dwellings in terms of s 72(2)(a) of the Local Government Finance Act 1992 and were correctly entered by the assessor in the valuation roll as a showhouse.

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