Withers v Dalling (VO)
Withers v Dalling (VO)
- 2004
- Rating Appeals [2004] RA 182-187(6) .
RA/14/2003, 13 July 2004. Appeal by ratepayer (W) against LVT decision which upheld the valuation officer's assessment of riding stables and premises at £4 940 rateable value. W claimed that the property was exempt by virtue of the Local Government Finance Act 1988 Sched 5 para 1 on the grounds that the entire hereditament consisted of agricultural land and buildings. Appeal dismissed on the grounds that the stable yard and adjoining area did not consist of agricultural land and buildings but were used mainly or exclusively for recreational purposes. LVT decision upheld.
RATING APPEAL
RATEABLE VALUE
AGRICULTURAL LAND
AGRICULTURAL BUILDINGS
RIDING STABLES
RECREATIONAL USE
WITHERS V DALLING (VO)
LOCAL GOVERNMDNG VINANCE ACT 1988 SCHED 5 PARA 1
RA/14/2003, 13 July 2004. Appeal by ratepayer (W) against LVT decision which upheld the valuation officer's assessment of riding stables and premises at £4 940 rateable value. W claimed that the property was exempt by virtue of the Local Government Finance Act 1988 Sched 5 para 1 on the grounds that the entire hereditament consisted of agricultural land and buildings. Appeal dismissed on the grounds that the stable yard and adjoining area did not consist of agricultural land and buildings but were used mainly or exclusively for recreational purposes. LVT decision upheld.
RATING APPEAL
RATEABLE VALUE
AGRICULTURAL LAND
AGRICULTURAL BUILDINGS
RIDING STABLES
RECREATIONAL USE
WITHERS V DALLING (VO)
LOCAL GOVERNMDNG VINANCE ACT 1988 SCHED 5 PARA 1