Puffin Produce, Rosemary Lane, Units 12 – 28 Withybush Road, Haverfordwest, SA62 4BN
Cold storage warehouses for potatoes Decided 19 March 2025 684534365338/285NV17 Valuation Tribunal for Wales Montagu Evans
Figures are as stated in the decision, and are values in the 2017 list; a dash means the document does not state that figure. This judgement decided 2 properties together; the figures above are for this appeal's property (Puffin Produce, Rosemary Lane, Units 12 – 28 Withybush Road, Haverfordwest, SA62 4BN). Every property is listed below.
The 2 properties in this decision
One judgement covered all of these appeals. Each property’s figures as the judgement states them (2017 list); this appeal’s property is highlighted.
| Property | Original RV | Sought | Tribunal decided | Outcome |
|---|---|---|---|---|
| Puffin Produce, Rosemary Lane, Units 12 – 28 Withybush Road, Haverfordwest, SA62 4BNThis appeal | — | — | — | Allowed |
| Puffin Produce, Rosemary Lane, Units 12 – 28 Withybush Road, Haverfordwest, SA62 4BN | — | — | — | Allowed |
What was argued and what the tribunal found
The appellant sought deletion of the cold storage warehouse from the rating list on grounds of agricultural exemption under Schedule 5 to the Local Government Finance Act 1988. The Valuation Officer conceded the 'use' element of the exemption test had been met and disputed only the 'occupation' test. The tribunal, applying the Upper Tribunal's binding decision in Fridays Limited v Dawn Bunyan, found that the buildings and adjoining contiguous agricultural land were occupied together as part of the same enterprise and therefore met the 'occupied together with' test, and the storage of potatoes was an agricultural operation. The appeals were allowed.
Summary generated from the decision text and checked against it. The appellant was Puffin Produce Limited, represented.
Grounds argued
- Relief or exemption · decisive
- Evidence
- Expert report
- Cases cited
- Eastwood Limited v Herrod (VO); Covell (VO) v Streatfield Hood & Company Limited; Farmer (VO) v Buxted Poultry Limited; Fridays Limited v Dawn Bunyan (VO)
- Hearing
- 6 February 2025
Similar decisions
- Holyhead Port, Holyhead Harbour, Holyhead, LL65 1DQ & The Harbour, Goodwick, SA64 0BU — Allowed, 19 Apr 2024
- Clynderwen & Cardiganshire Farmers, Gelliaur, Llantood, Glanrhyd, Cardigan SA43 3NX — Dismissed, 12 Sept 2023
Is your own rateable value in line?
A free check compares a property with the assessments around it and says plainly whether there is anything worth pursuing.
Check a propertyThe tribunal’s decision in full
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.