LISTING OF CITATIONS - MORAY VALUATION APPEAL COMMITTEE Hearing on 16th March 2021 at 10.00 am in Breakout Room, Moray College Uhi, Moray Street, Elgin, Iv30 1jj Proposed Values Agreed Values No Reference Description/Situation Appellant/Agent NAV RV NAV RV 23538/70317 SHOP CAVERSHAM FINANCE T 29,250 29,250 147 HIGH STREET T/A BRIGHTHOUSE ELGIN GERALD EVE LLP A 95044/71330 GUEST HOUSE GRAHAM THOMPSON P 21,900 A 21,900 BLERVIE HOUSE 3,900 R 3,900 RAFFORD 18,000 N 18,000 FORRES RYDEN LLP A 37096/72944 HOTEL WHITBREAD INNS NW T 460,000 460,000 LINKWOOD LODGE 15 LINKWOOD WAY ELGIN GERALD EVE LLP A 26075/73158 HOTEL MILNE PROPERTY DEVELOPMENT LTD P 55,000 55,000 SEAFIELD ARMS HOTEL 19 SEAFIELD STREET CULLEN MR CHARLES MILNE A 24203/78100 HOTEL SC HOSPITALITY GROUP LTD P 72,000 72,000 RAMNEE VICTORIA ROAD FORRES 95928/78602 GROUND ROGER HULL P 1,600 1,600 RABBIT ROCK CRAIGELLACHIE ABERLOUR 36286/79723 WORKSHOP ALASDAIR PEPPE P 1,950 1,950 MAINS OF MOY STEADING MOY FORRES 42103/79724 WORKSHOP ALASDAIR PEPPE P 1,350 1,350 MAINS OF MOY STEADING MOY FORRES 24/11/2020 Page 1 of 13 CASES CONTINUED FROM 11/07/2018 HEARING Proposed Values Agreed Values No Reference Description/Situation Appellant/Agent NAV RV NAV RV 149 48554/54124 YARD HIGHLAND DISTILLERS LTD P 42,250 42,250 BY GLENROTHES DISTILLERY ROTHES ABERLOUR MONTAGU EVANS A 24/11/2020 Page 2 of 13 CASES CONTINUED FROM 02/10/2018 HEARING Proposed Values Agreed Values No Reference Description/Situation Appellant/Agent NAV RV NAV RV 17 89420/53436 DISPLAY AREA ALAN MILNE LTD P 2,600 2,600 4 LINKWOOD PLACE ELGIN WYMRE A 24/11/2020 Page 3 of 13 CASES CONTINUED FROM 09/10/2019 HEARING Proposed Values Agreed Values No Reference Description/Situation Appellant/Agent NAV RV NAV RV 21 25350/54759 DISTILLERY DIAGEO PLC P 227,000 227,000 LINKWOOD DISTILLERY (PART) LINKWOOD ELGIN AVISON YOUNG A 84 25179/54756 DISTILLERY DIAGEO PLC P 933,000 933,000 GLENLOSSIE BIRNIE ELGIN AVISON YOUNG A 93 25284/54745 DISTILLERY DIAGEO PLC P 129,000 129,000 GLEN ELGIN DISTILLERY LONGMORN ELGIN AVISON YOUNG A 154 26793/54754 DISTILLERY DIAGEO PLC P 655,000 655,000 AUCHROISK MULBEN KEITH AVISON YOUNG A 157 26825/52758 WAREHOUSES THE CHIVAS & GLENLIVET GROUP P 1,590,000 1,590,000 MALCOLMBURN (BOTTOM SITE) NORTHERN OPERATIONS MULBEN KEITH MONTAGU EVANS A 158 89795/52753 WAREHOUSES THE CHIVAS & GLENLIVET GROUP P 708,000 708,000 MALCOLMBURN (TOP SITE) NORTHERN OPERATIONS MULBEN KEITH MONTAGU EVANS A 169 26932/52760 WAREHOUSES THE CHIVAS & GLENLIVET GROUP P 487,000 487,000 KEITH BOND SITE (WEST) NORTHERN OPERATIONS ALEXANDRA ROAD KEITH MONTAGU EVANS A 170 89533/52752 WAREHOUSE ETC THE CHIVAS & GLENLIVET GROUP P 149,000 149,000 KEITH BOND SITE (EAST) NORTHERN OPERATIONS ALEXANDRA ROAD KEITH MONTAGU EVANS A 185 27072/54767 DISTILLERY DIAGEO PLC P 259,000 259,000 DAILUAINE DISTILLERY CARRON ABERLOUR AVISON YOUNG A 198 27233/54762 DISTILLERY DIAGEO PLC P 147,000 147,000 KNOCKANDO DISTILLERY ABERLOUR AVISON YOUNG A 199 27233/69075 DISTILLERY DIAGEO PLC P 142,000 142,000 KNOCKANDO DISTILLERY KNOCKANDO ABERLOUR AVISON YOUNG A 202 86924/52756 DISTILLERY THE CHIVAS & GLENLIVET GROUP P 336,000 336,000 DALMUNACH NORTHERN OPERATIONS CARRON ABERLOUR MONTAGU EVANS A 208 27324/54128 DISTILLERY GLEN GRANT LTD P 310,000 310,000 GLEN GRANT DISTILLERY ELGIN ROAD ROTHES MONTAGU EVANS A 24/11/2020 Page 4 of 13 CASES CONTINUED FROM 09/10/2019 HEARING Proposed Values Agreed Values No Reference Description/Situation Appellant/Agent NAV RV NAV RV 211 27395/52320 WAREHOUSES THE CHIVAS & GLENLIVET GROUP P 78,000 78,000 BURNCROOK (EAST SITE) NORTHERN OPERATIONS STATION STREET ROTHES MONTAGU EVANS A 212 81020/54133 WAREHOUSES GLEN GRANT LTD P 105,000 105,000 BURNCROOK (WEST SITE) STATION STREET ROTHES MONTAGU EVANS A 215 84608/54126 WAREHOUSES GLEN GRANT LTD T 22,000 22,000 STATION STREET ROTHES MONTAGU EVANS A 225 27504/52751 DISTILLERY THE CHIVAS & GLENLIVET GROUP P 685,000 685,000 GLENLIVET DISTILLERY NORTHERN OPERATIONS GLENLIVET BALLINDALLOCH MONTAGU EVANS A 226 27504/69189 DISTILLERY THE CHIVAS & GLENLIVET GROUP P 1,075,000 1,075,000 GLENLIVET DISTILLERY NORTHERN OPERATIONS GLENLIVET BALLINDALLOCH MONTAGU EVANS A 236 27639/55584 DISTILLERY WILLIAM GRANT & SONS LTD P 2,630,000 2,630,000 BALVENIE/GLENFIDDICH DUFFTOWN KEITH MONTAGU EVANS A 237 89665/55577 CAR PARK WILLIAM GRANT & SONS LTD P 25,500 25,500 VISITOR'S CAR PARK GLENFIDDICH DISTILLERY DUFFTOWN MONTAGU EVANS A KEITH 238 89664/55581 CAR PARK WILLIAM GRANT & SONS LTD P 21,500 21,500 STAFF CAR PARK GLENFIDDICH DISTILLERY DUFFTOWN MONTAGU EVANS A KEITH 239 89662/55582 WAREHOUSES WILLIAM GRANT & SONS LTD P 143,000 143,000 GLENFIDDICH DISTILLERY DUFFTOWN KEITH MONTAGU EVANS A 240 89662/69842 WAREHOUSES WILLIAM GRANT & SONS LTD P 43,000 43,000 GLENFIDDICH DISTILLERY DUFFTOWN KEITH MONTAGU EVANS A 241 27763/54753 DISTILLERY DIAGEO PLC P 158,000 158,000 MORTLACH DISTILLERY FIFE STREET DUFFTOWN AVISON YOUNG A 242 89592/55536 STORES ETC DIAGEO PLC P 9,000 9,000 MORTLACH DISTILLERY FIFE STREET DUFFTOWN AVISON YOUNG A 24/11/2020 Page 5 of 13 CASES CONTINUED FROM 10/06/2020 HEARING Proposed Values Agreed Values No Reference Description/Situation Appellant/Agent NAV RV NAV RV 4 23002/57821 GARAGE ETC MACRAE & DICK LTD P 97,500 97,500 EAST ROAD ELGIN J & E SHEPHERD A 6 36663/54769 SHOWROOM REGENCY CAR SALES LTD T 70,500 70,500 3 LINKWOOD PLACE ELGIN LAMBERT SMITH HAMPTON A 7 49953/54783 SHOWROOM ARNOLD CLARK AUTOMOBILES LTD P 57,500 57,500 2 LINKWOOD PLACE ELGIN MONTAGU EVANS A 8 56163/53438 SHOWROOM ALAN MILNE LTD P 93,500 93,500 4 LINKWOOD PLACE ELGIN WYMRE A 9 23157/62330 SHOWROOM PENTLAND LAND ROVER ELGIN P 86,500 86,500 MOYCROFT ROAD ELGIN F G BURNETT LTD A 11 23335/54785 GARAGE ARNOLD CLARK AUTOMOBILES LTD P 85,000 85,000 EDGAR ROAD ELGIN MONTAGU EVANS A 15 25249/54141 DISTILLERY GLEN TURNER DISTILLERY LTD P 385,000 385,000 GLENMORAY DISTILLERY BRUCELAND ROAD ELGIN MONTAGU EVANS A 20 48618/52715 GARAGE HAWCO & SONS LTD T 49,500 49,500 6 WARDS ROAD ELGIN GRAHAM & SIBBALD A 23 24097/58214 DISTILLERY SPEYMALT WHISKY DISTRIBUTORS LTD P 174,000 174,000 BENROMACH INVERERNE ROAD FORRES F G BURNETT LTD A 26 24540/52750 DISTILLERY THE CHIVAS & GLENLIVET GROUP P 298,000 298,000 GLENBURGIE NORTHERN OPERATIONS BURGIE FORRES MONTAGU EVANS A 29 25255/52763 DISTILLERY THE CHIVAS & GLENLIVET GROUP P 275,000 275,000 MILTONDUFF NORTHERN OPERATIONS ELGIN MONTAGU EVANS A 30 25275/57656 DISTILLERY BENRIACH DISTILLERY CO LTD P 177,000 177,000 BENRIACH LONGMORN ELGIN MONTAGU EVANS A 31 25286/52761 DISTILLERY THE CHIVAS & GLENLIVET GROUP P 221,000 221,000 LONGMORN DISTILLERY NORTHERN OPERATIONS LONGMORN ELGIN MONTAGU EVANS A 24/11/2020 Page 6 of 13 CASES CONTINUED FROM 10/06/2020 HEARING Proposed Values Agreed Values No Reference Description/Situation Appellant/Agent NAV RV NAV RV 32 25286/68672 DISTILLERY THE CHIVAS & GLENLIVET GROUP P 221,000 221,000 LONGMORN DISTILLERY NORTHERN OPERATIONS LONGMORN ELGIN MONTAGU EVANS A 33 25286/68853 DISTILLERY THE CHIVAS & GLENLIVET GROUP P 215,000 215,000 LONGMORN DISTILLERY NORTHERN OPERATIONS LONGMORN ELGIN MONTAGU EVANS A 34 25374/70297 SUPERMARKET THE CO-OPERATIVE GROUP P 17,750 17,750 15 ST ANDREWS ROAD LHANBRYDE COLLIERS INTERNATIONAL A 36 26428/54760 DISTILLERY DIAGEO PLC P 247,000 247,000 INCHGOWER BUCKIE AVISON YOUNG A 37 26428/68860 DISTILLERY DIAGEO PLC P 253,000 253,000 INCHGOWER BUCKIE AVISON YOUNG A 39 26426/53461 GARAGE ETC MORAVIAN MOTORS P 47,500 47,500 HIGH STREET BUCKIE 40 35542/54770 GARAGE ETC REGENCY CAR SALES LTD T 51,000 51,000 119 HIGH STREET BUCKIE LAMBERT SMITH HAMPTON A 43 36163/55576 SUPERMARKET THE FACTORY SHOP T 73,500 73,500 EAST CATHCART STREET BUCKIE GL HEARN LIMITED A 47 26694/52766 DEPOT THE CHIVAS & GLENLIVET GROUP P 216,000 216,000 KEITH BOND 2 NORTHERN OPERATIONS NEWMILL ROAD KEITH MONTAGU EVANS A 48 26713/52764 DISTILLERY THE CHIVAS & GLENLIVET GROUP P 175,000 175,000 STRATHISLA NORTHERN OPERATIONS SEAFIELD AVENUE KEITH MONTAGU EVANS A 49 89501/52755 CAR PARK THE CHIVAS & GLENLIVET GROUP P 3,500 3,500 STRATHISLA DISTILLERY NORTHERN OPERATIONS SEAFIELD AVENUE KEITH MONTAGU EVANS A 50 26719/54752 DISTILLERY DIAGEO PLC P 129,000 129,000 STRATHMILL DISTILLERY STRATHMILL KEITH AVISON YOUNG A 52 34615/55574 RETAIL WAREHOUSE THE FACTORY SHOP T 108,000 108,000 62 UNION STREET KEITH GL HEARN LIMITED A 24/11/2020 Page 7 of 13 CASES CONTINUED FROM 10/06/2020 HEARING Proposed Values Agreed Values No Reference Description/Situation Appellant/Agent NAV RV NAV RV 53 34615/70298 RETAIL WAREHOUSE POUNDSTRETCHER LTD T 108,000 108,000 62 UNION STREET KEITH MONTAGU EVANS A 54 26784/52762 DISTILLERY THE CHIVAS & GLENLIVET GROUP P 238,000 238,000 GLENKEITH NORTHERN OPERATIONS STATION ROAD KEITH MONTAGU EVANS A 55 26817/52759 DISTILLERY THE CHIVAS & GLENLIVET GROUP P 134,000 134,000 GLENTAUCHERS NORTHERN OPERATIONS MULBEN KEITH MONTAGU EVANS A 56 26889/54125 DISTILLERY INVER HOUSE DISTILLERS LTD P 109,000 109,000 KNOCKDHU KNOCK HUNTLY MONTAGU EVANS A 57 26919/58071 DISTILLERY JOHN DEWAR & SONS LTD P 138,000 138,000 AULTMORE KEITH AVISON YOUNG A 58 27062/54768 DISTILLERY DIAGEO PLC P 257,000 257,000 (PART) BENRINNES ABERLOUR AVISON YOUNG A 59 27062/69099 DISTILLERY DIAGEO PLC P 273,000 273,000 (PART) BENRINNES ABERLOUR AVISON YOUNG A 60 27072/70118 DISTILLERY DIAGEO PLC P 259,000 259,000 DAILUAINE DISTILLERY CARRON ABERLOUR AVISON YOUNG A 61 89621/55531 EFFLUENT TREATMENT PLANT DIAGEO PLC P 208,000 208,000 DAILUAINE DISTILLERY CARRON ABERLOUR AVISON YOUNG A 62 89621/70117 EFFLUENT TREATMENT PLANT DIAGEO PLC P 208,000 208,000 DAILUAINE DISTILLERY CARRON ABERLOUR