Nyetimber Vineyard, Gay Street, RH20 2HH
Agricultural buildings - vineyard estate Decided 30 June 2022 CHG100635876
Figures are as stated in the decision; a dash means the document does not state that figure.
What was argued and what the tribunal found
The appellant sought exemption from rating for three barns on the vineyard estate, arguing they were agricultural buildings used solely for winemaking operations. The tribunal found that while the buildings were used in connection with wine production, they were not used solely for agricultural operations. The presence of corporate events, wine tasting, marketing and retail sales at the buildings meant they did not meet the "sole use" requirement for agricultural building exemption under Schedule 5 of the Local Government Finance Act 1988.
Summary generated from the decision text and checked against it. The appellant was Nyetimber Vineyard, represented.
Grounds argued
- Relief or exemption · decisive
- Evidence
- Photographs
- Hearing
- 14 June 2022
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