[2024] UKUT 149 (LC)

Case No: LC-2023-537

ON APPEAL FROM THE VALUATION TRIBUNAL FOR ENGLAND

Royal Courts of Justice

31 May 2024

TRIBUNALS, COURTS AND ENFORCEMENT ACT 2007

RATING – EXEMPTION – Agricultural Buildings – Paragraph 3, Schedule 5, Local Government Finance Act 1988 – whether buildings “occupied together with” agricultural land and used solely for agricultural operations on “that or other land” – whether “or” is inclusive or exclusive in that provision – appeal allowed

BETWEEN:

Chequer Tree Farm

Benenden Road

Rolvenden

Cranbrook

Kent

TN17 3PN

JUDGE ELIZABETH COOKE and PETER McCREA FRICS FCIArb

Cain Ormondroyd for the appellant, instructed by Thrings LLP

Guy Williams KC for the respondent, instructed by HMRC Solicitor’s Office

© CROWN COPYRIGHT 2024

The following cases are referred to in this decision:

Senova Ltd v Sykes (VO) [2019] UKUT 0275 (LC)

Farmer (VO) v Buxted Poultry Ltd [1993] AC 369

Hilleshog Sugar Beet Breeding Co. Ltd. v. Wilkes (Valuation Officer) [1971] R.A. 275

Handley (Valuation Officer) v Bernard Matthews plc. [1988] R.A. 222

Maurice E. Taylor (Merchants) Ltd. v Commissioner of Valuation [1981] N.I. 236

W & JB Eastwood Ltd. v Herrod [1971] A.C. 160

Wootton v Gill (VO) [2015] UKUT 548