UTLC RATING – exemption – rebus sic stantibus – valuation – abattoir – whether lairage exempt as an agricultural building – whether abattoir to be valued by reference to local industrial tone – held lairage is rateable – abattoir is a separate mode or category of occupation and should not be valued by reference to industrial tone but by reference to agreed assessments of similar abattoirs – rateable value assessed at andpound;170,000 – Local Government Finance Act 1988 Schedule 5 para 5
Citations:
[2012] UKUT 61 (LC)
Links:
Jurisdiction:
England and Wales
Rating
Updated: 26 May 2022; Ref: scu.452861
