Andsome Garden Products Ltd v King (VO)
Language: English Series: Rating & Valuation Reporter ; 1990 RVR 31-33(3)Publication details: 1990Subject(s): Summary: LT 29 January 1990. The appellant (A) appealed against his rating assessment of £400 on the grounds that the business is agricultural. The site was rented as agricultural land and therefore no rating assessment should have been made. The land was used for preparing horticultural compost and plant rearing. The appeal reduced the assessment to £160 on the grounds that part of the premises are a market garden however the land used for preparation of compost is rateable as it is used substantially for gardening or horticulture elsewhere. Buildings involved are therefore classed as being for manufacture namely the importation of raw materials, their mixing and preparation for sale.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | ABS42449 (Browse shelf(Opens below)) | 1 | Available | 36894-1001 |
LT 29 January 1990. The appellant (A) appealed against his rating assessment of £400 on the grounds that the business is agricultural. The site was rented as agricultural land and therefore no rating assessment should have been made. The land was used for preparing horticultural compost and plant rearing. The appeal reduced the assessment to £160 on the grounds that part of the premises are a market garden however the land used for preparation of compost is rateable as it is used substantially for gardening or horticulture elsewhere. Buildings involved are therefore classed as being for manufacture namely the importation of raw materials, their mixing and preparation for sale.