[2025] UKUT 256 (LC)

Section 51 and schedule 5 of the 1988 Act provide the agricultural exemption, the material part of which reads as follows:

“1.

A hereditament is exempt to the extent that it consists of any of the following—

(a)

agricultural land;

(b)

agricultural buildings.”

Agricultural buildings are defined as :

“3.

A building is an agricultural building if it is not a dwelling and—

(a)

it is occupied together with agricultural land and is used solely in connection with agricultural operations on that or other agricultural land, ...”