Assessor for Tayside Valuation Joint Board v Old Faskally Farming Company and others

Local government – Valuation for rating. Court of Session: Allowing appeals by an assessor against a Valuation Appeal Committee's decision concerning the valuation of six 'Run-of-the-River' hydroelectric schemes, the court held that the committee, in rejecting the assessor's argument that a sequential approach should be taken, erred in law in its interpretation of the Valuation for Rating (Plant and Machinery) (Scotland) Regulations 2000, and it quashed the valuations and remitted to the committee for reconsideration.

Category: