Council tax battle '˜test case' for Scotland
Patricia MacGillivray, from Auchterarder, Perthshire, whose appeal case is due to be held this morning by Perth and Kinross Council, will argue her bungalow property at 9 Orchil Crescent in the town should not be classified as a “dwelling house” as it has been “completely gutted” and is without basic amenities.
Ms MacGillivray, a company director in a packaging consultancy business, who is defending her herself before a panel which will include a QC, said a senior council official had told her the case had the potential to reach the Court of Session in Edinburgh.
The property, has a band E valuation, which including water and sewerage charges, is assessed at £1,933.43.
Ms MacGillivray, who said the property was not fit to be lived in since 2014, said: “I just feel it is an injustice that I’ve done everything asked of me and all I’m looking for is a reasonable response in that the house isn’t even being occupied.
“I feel it’s almost scare tactics to use a QC in what amounts to a court room scenario.
“I’ve done my research and sought legal advice and all of this confirms my position that the council is wrong in what it is doing.”
Roy Christie, assistant assessor, Tayside Valuation Joint Board, said: “I can confirm that a council tax case is scheduled for hearing by the Perth Valuation Appeal Committee on Thursday 26th January.
“However, as it is an ongoing case, it would be inappropriate to comment on the details at this time.”