Part II
Valuation and Rating
C115 Proceedings in appeals.
1
In proceedings before F13the First-tier Tribunal for ScotlandF1or, under section 1(3A) of the Lands Tribunal Act 1949, before the F15Upper Tribunal for Scotland in respect of lands and heritages situated in any valuation area it shall be competent for the assessor, or the appellant or complainer, to found by way of comparison on lands and heritages situated in any other valuation area F2or, in accordance with subsections (1A) to (1C) below, on hereditaments in England and Wales.
F31A
It shall be competent to found, by way of comparison, on hereditaments in England and Wales only if—
a
there is no evidence available as to lands and heritages in Scotland comparable to those which are the subject of the proceedings; or
b
such evidence as is available in that regard is not adequate to enable the F17First-tier Tribunal for Scotland or, as the case may be, the F16Upper Tribunal for Scotland to draw conclusions as to the rent at which the lands and heritages which are the subject of the proceedings might reasonably be expected to let from year to year in the circumstances mentioned in . . . F46(8) of the Valuation and Rating (Scotland) Act 1956 (ascertainment of . . . F4values by reference to expected rent).
1B
F5The rateable value ascribed in the non-domestic rating list maintained under the Local Government Finance Act 1988 to a hereditament in England and Wales F6such as is mentioned in paragraph 2(1) of Schedule 6 to that Act shall, for the purposes of subsections (1) and (1A) above, be treated as equal to the rent at which the hereditament (as at the date as at which its F7rateable value was ascribed to it) might reasonably be expected to let from year to year if the tenant undertook to pay all usual tenants’ rates and taxes and to bear the cost of the repairs and insurance and the other expenses, if any, necessary to maintain the hereditament in a state to command that rent.
F81BA
The rateable value ascribed in the non-domestic rating list maintained under the Local Government Finance Act 1988 to a hereditament in England and Wales such as is mentioned in paragraph 2(1A) of Schedule 6 to that Act shall, for the purposes of subsections (1) and (1A) above, be treated as equal to the rent which, assuming such a letting of the hereditament as is required to be assumed for the purposes of subsection (1B) above, would reasonably be attributable to the non-domestic use of property.
1BB
The rateable value ascribed in the non-domestic rating list maintained under the Local Government Finance Act 1988 to a hereditament in England and Wales such as is mentioned in paragraph 2(1B) of Schedule 6 to that Act shall, for the purposes of subsections (1) and (1A) above, be treated as equal to the rent which, assuming such a letting of the hereditament as is required to be assumed for the purposes of subsection (1B) above, would, as regards the part of the hereditament which is not exempt from local non-domestic rating, be reasonably attributable to the non-domestic use of property.
1C
F12The First-tier Tribunal for Scotland or the F14Upper Tribunal for Scotland shall, in considering a hereditament in England and Wales by way of comparison in pursuance of this section, make such adjustment as is, in their opinion, necessary—
a
to its rent as established by the evidence, so as to take account of (amongst any other things) the date at which that rent became payable;
F112
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F182AA
The First-tier Tribunal, on the joint application of the assessor and an appellant or complainer made in accordance with its rules of procedure, shall refer the appeal or complaint to the Upper Tribunal for Scotland for determination under section 1(3A) of the Lands Tribunal Act 1949.
F192A
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F203
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F214
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