August Pitts Farm, Churn Lane, TN12 8HW

What was argued and what the tribunal found

The appellant, a fruit packing company, sought deletion of the property from the rating list on grounds of agricultural exemption under Schedule 5, paragraph 3(a) of the Local Government Finance Act 1988. While the tribunal found the occupation test was satisfied (the appellant owned and occupied agricultural land from which fruit was processed at the appeal property), the appeal failed on the use test. The tribunal held that 75-91% of fruit processed was overseas produce that arrived already graded and packed, requiring only quality checks and labelling—commercial merchandising services rather than agricultural operations. The facility effectively acted as a middleman between foreign growers and UK retailers, and therefore did not qualify as an agricultural building used solely in connection with agricultural operations.

Summary generated from the decision text and checked against it. The appellant was Cottage Farms (Horsmonden) Ltd, represented.

Grounds argued

• Relief or exemption · decisive

Evidence

Photographs, Trading accounts, Expert report

Cases cited

Bunyan (VO) v Fridays Ltd [2025] EWCA Civ 666; Peddie v Roxburghshire Assessor [1964] SC 353; W T Rimmer & Co v Perth and Kinross Assessor [1965] RA506; W & JB Eastwood Ltd v Herrod (VO) [1971] AC 160; Roxburgh Assessor v West Cumberland Farmers Trading Society [1977] RA298; Farmer (VO) v Buxted Poultry Ltd [1993] AC 369

Hearing

12 January 2026

Similar decisions

• Fridays Of Cranbrook Ltd, Chequer Tree Farm, TN17 3PN — Dismissed, 24 Jul 2023

All decisions in Tunbridge Wells Borough Council ·