Reeves (Valuation Officer) v Tunnel Tech Ltd: UTLC 7 Apr 2014

RATING – Agricultural exemption – Local Government Finance Act 1988, s.51, Schedule 5, paragraph 1 – paragraph 2 (1)(d), meaning of agricultural land – whether hereditament consisting of buildings ‘anything which consists of a market garden, nursery ground’ – paragraph 3(b), meaning of agricultural building – whether hereditament ‘is or forms part of a market garden’ – appeal succeeds

HH David Mole QC
[2014] UKUT 159 (LC)
Bailii
Local Government Finance Act 1988 51
England and Wales

Rating, Agriculture

Updated: 09 November 2021; Ref: scu.525948