Kingswood Christmas Trees, Rowan House, ME17 3NU
Warehouse and Premises Decided 10 June 2024 CHG100823166
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 non-domestic rates claiming the subject property was an agricultural building used solely in connection with Christmas tree growing on adjoining agricultural land, with retail use limited to five weeks per year. The tribunal found the property failed to satisfy Schedule 5(3)(a) of the Local Government Finance Act 1988, which requires use solely in connection with agricultural operations. The tribunal applied Buxted Poultry, noting that even 6-8% non-agricultural use cannot be de minimis, and the property's five weeks of retail use (alongside café and grotto facilities) meant it was not used solely for agricultural purposes. The property was therefore correctly assessed as warehouse and premises at £18,750.
Summary generated from the decision text and checked against it. The appellant was an individual ratepayer, unrepresented.
Grounds argued
- Relief or exemption
- Evidence
- Settled assessments
- Cases cited
- Hambledon District Council v Buxted Poultry Ltd; Lotus and Delta v Culverwell
- Hearing
- 16 April 2024
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