[2025] UKUT 256 (LC)

Case No: LC-2024-453

AN APPEAL AGAINST A DECISION OF THE VALUATION TRIBUNAL FOR ENGLAND

Royal Courts of Justice, Strand,

13 August 2025

TRIBUNALS, COURTS AND ENFORCEMENT ACT 2007

RATING – EXEMPTION – Agricultural Buildings – Paragraph 3, Schedule 5, Local Government Finance Act 1988 – whether buildings occupied with agricultural land and used partly for the sale of Christmas trees and other Christmas goods exempt – appeal dismissed

BETWEEN:

ROBERT SCHROEDER

Appellant

-and-

LUCY DYER

(VALUATION OFFICER)

Respondent

Gravelly Bottom Road,

Kingswood,

Maidstone,

ME17 3NU

HHJ Hanbury and Mr M Higgin FRICS FIRRV

10-11 June 2025

The appellant represented himself

Ms Isabel McArdle, instructed by HMRC Solicitors Office for the respondent:

© CROWN COPYRIGHT 2025

The following cases are referred to in this decision:

Hambleton District Council v Buxted Poultry [1992] 2 All ER 70, CA

Nelson Plant Hire Ltd v Bunyan (VO) [2022] UKUT 305

Schofield (VO) v RBNB [2008] RA 121

Southend-on-Sea Corporation v White [1900] 65 JP 7

W & JB Eastwood Ltd v Herrod(VO) [1971] AC 160