Processing Palnt at Dairy House Farm, Chester Road, Over Tabley, Over Tabley, WA16 0PP
Processing Plant - Factory, workshop, and premises Decided 16 September 2024 CHG101067668 Rupert David Ltd
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 on the basis that the processing plant was an agricultural building occupied together with agricultural land at Dairy House Farm, and thus exempt under Schedule 5 to the Local Government Finance Act 1988. The tribunal found insufficient evidence on the balance of probabilities to establish that the processing plant formed a single agricultural unit with the agricultural land, that it was in common occupation with the farm, or that it met any of the other statutory requirements for agricultural exemption. Accordingly, the entry in the rating list at £98,000 (subsequently £93,500 from 14 January 2022) was correct and the appeal was dismissed.
Summary generated from the decision text and checked against it. The appellant was Baileys Turkeys Ltd, represented.
Grounds argued
- Relief or exemption
- Evidence
- None from the ratepayer
- Cases cited
- Farmer (VO) v Buxted Poultry Ltd; Gardiner & Theobald LLP v David Jackson (VO)
- Hearing
- 22 August 2024
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