Andsome Garden Products Ltd v King (VO)
Andsome Garden Products Ltd v King (VO)
- 1990
- Estates Gazette (1990) 16 EG 85-86(2) .
LT 29 January 1990. An occupier (A) appealed against his rating assessment , which had already been halved by the VCCT to account for impeded access due to roadworks and impending development. Now A argued that the hereditament should be exempt from rating as activities on site, namely preparation of horticultural compost and rearing of plants, were agricultural or horticultural activities. The VO maintained that the premises were not agricultural land used as a market garden according to definitions under General Rate Act 1967 s26(3) and s24(4)(a). LT upheld this, deciding the premises were used as nursery grounds and were not exempt from rating but the assessment was amended in A`s favour.
EXEMPTION
LT 29 January 1990. An occupier (A) appealed against his rating assessment , which had already been halved by the VCCT to account for impeded access due to roadworks and impending development. Now A argued that the hereditament should be exempt from rating as activities on site, namely preparation of horticultural compost and rearing of plants, were agricultural or horticultural activities. The VO maintained that the premises were not agricultural land used as a market garden according to definitions under General Rate Act 1967 s26(3) and s24(4)(a). LT upheld this, deciding the premises were used as nursery grounds and were not exempt from rating but the assessment was amended in A`s favour.
EXEMPTION