[2025] UKUT 256 (LC)

This appeal arises from a decision of the Valuation Tribunal for England (‘VTE’) dated 10 June 2024 to uphold the Valuation Officer’s (‘VO’) decision notice which found that part of the appellant’s Christmas tree farm (‘the Property’) was not exempt from rating.

The 2017 Rating List entry resulted from a Billing Authority report issued to the VO by Maidstone Borough Council. The Appellant challenged the entry of the property into the list on the basis that it should be subject to the agricultural exemption under schedule 5 of the Local Government Finance Act 1988 (‘1988 Act’). The Property was described in the list as ‘Warehouse and Premises’ and assessed at rateable value £18,750.

We inspected the Property on the day before the hearing. We were accompanied by the appellant Mr Schroeder and members of his family as well as workers who assist him with his Christmas tree growing and sales operation. Mrs Heather King and Mr Evgeni Genchev of the VO were also present. We viewed buildings used for the sale of Christmas trees and other related goods, a large car parking area situated to the east, and an area used for caravan storage. We also viewed the Christmas tree growing area in the north west of the site. The Tribunal undertook an additional inspection in December 2024 when the sale of Christmas trees to the public was taking place.

At the hearing Mr Schroeder represented himself and was assisted by Mr Eddie Powell. Ms Isabel McArdle represented the VO and called Mr Evgeni Genchev MRICS to provide expert evidence. We are grateful to them all for their submissions.