[2024] UKUT 304 (LC)

Fecha: 07-Oct-2024

Conclusions

Conclusion

52.

I conclude that the Farm is a single, part exempt, composite hereditament. The appeal is therefore allowed. In practical terms the Valuation Office should now amend the rating list to show a rateable value of £18,000 which is the figure agreed between the parties if the appeal was successful.

Mark Higgin FRICS FIRRV

7 October 2024

Right of appeal

Any party has a right of appeal to the Court of Appeal on any point of law arising from this decision. The right of appeal may be exercised only with permission. An application for permission to appeal to the Court of Appeal must be sent or delivered to the Tribunal so that it is received within 1 month after the date on which this decision is sent to the parties (unless an application for costs is made within 14 days of the decision being sent to the parties, in which case an application for permission to appeal must be made within 1 month of the date on which the Tribunal’s decision on costs is sent to the parties). An application for permission to appeal must identify the decision of the Tribunal to which it relates, identify the alleged error or errors of law in the decision, and state the result the party making the application is seeking. If the Tribunal refuses permission to appeal a further application may then be made to the Court of Appeal for permission.