Building at Walnut Tree Farm, Church Road, Smeeth, Ashford, tn25 6sa

What was argued and what the tribunal found

The Board appealed for deletion of a building at Walnut Tree Farm from the rating list, contending it was exempt as an agricultural building under paragraph 7(1) of Schedule 5 to the Local Government Finance Act 1988. The Tribunal found that the operations at the subject property—collection, sorting, grading, and storage of wool with transfer of ownership to the Board—amounted to an independent commercial enterprise rather than operations ancillary to agricultural production. The appeal was dismissed as the subject property did not satisfy the exemption test.

Summary generated from the decision text and checked against it. The appellant was British Wool Marketing Board, represented.

Grounds argued

• Relief or exemption

Evidence

None from the ratepayer

Cases cited

Bunyan (VO) v Fridays Limited; Eastwood; Midlothian Assessor v Buccleuch Estates Limited; Perth and Kinross Assessor v Scottish Milk Marketing Board; Secker (VO) v Kent Wool Growers Limited; Home Grown Fruits Ltd v Paul (VO)

Hearing

1 July 2025