Clynderwen & Cardiganshire Farmers, Gelliaur, Llantood, Glanrhyd, Cardigan SA43 3NX
Grain drying, cleaning and storage facility with blended feed manufacture and chemical storage Decided 12 September 2023 684530769237/285NV17 Valuation Tribunal for Wales
Figures are as stated in the decision, and are values in the 2017 list; a dash means the document does not state that figure.
What was argued and what the tribunal found
The appellant, an agricultural cooperative, sought deletion of the property from the rating list as an exempt agricultural building under Schedule 5 of the Local Government Finance Act 1988. The tribunal held that whilst the control and purchaser issues were satisfied (control passed to member farmers who held 56.29% of shares, and sales to non-members at 4.32% were de minimis), the supplier issue failed because over 80% of inputs to the facility came from non-members' land. Since all three conditions must be satisfied for exemption and the "sole use" test requires that inputs as well as outputs be considered, the appeal was dismissed.
Summary generated from the decision text and checked against it. The appellant was Clynderwen & Cardiganshire Farmers Ltd, represented.
Grounds argued
- Relief or exemption · decisive
- Evidence
- Expert report
- Cases cited
- A Bartlett and Sons; Corser v Gloucestershire Marketing Society; Courtman v West Devon and North Cornwall Farmers Ltd; Hambleton District Council v Buxted Poultry Ltd; Pyrke v Dyfed Seeds Ltd; Jacobs v London CC
- Hearing
- 30 March 2023
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Decision of the Valuation Tribunal for Wales, published at valuationtribunalwales.net and reproduced unaltered. This site does not index the names of private individuals that appear in decisions. Information, not advice.