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Introduction
Introduction
This is an appeal concerning agricultural exemption for the purposes of business rates. It is by the ratepayer, Fridays Limited (‘Fridays’), against a decision of the Valuation Tribunal for England (Mr G Garland, President), dated 24 July 2023 in which the ratepayer’s challenge to the entry of buildings at Chequer Tree Farm, TN17 3PN in the 2017 non-domestic rating list was dismissed. The President found that the three buildings concerned did not meet the test for exemption from liability for rates.
Fridays was represented by Mr Cain Ormondroyd and the respondent by Mr Guy Williams KC; we are grateful to them both. We visited Chequer Tree Farm the day before the hearing accompanied by representatives of the parties.
- Heading
- Introduction
- Facts
- More about Fridays’ business
- The law
- The evolution of the law
- The first requirement: are the buildings “occupied together with” agricultural land?
- Discussion (1): is Farmer v Buxted still authoritative as to the meaning of “occupied together with” in paragraph 3(a) of Schedule 5?
- Discussion (2): on that basis, were the three buildings occupied together with the arable land at Chequer Tree Farm?
- Discussion (3):if we are wrong about Buxted, were the three building occupied together with agricultural land?
- The second requirement: are the three buildings used solely in connection with agricultural operations on land?
- Conclusions