Duxbury v Bell(VO)
Duxbury v Bell(VO)
- 1992
- Rating Appeals 1992 RA 147-156(6) .
LT (LVC/431/90) 5 June 1992. Ratepayer (D) appealed against decision of the VCCT that pens used for breeding mink were properly included in valuation list and liable to be rated. The main issue between the parties was whether mink pens were agricultural buildings within Rating Act 1971 s2(1)(a). Ruled that the buildings were not exempt as agricultural buildings as mink were not held to be livestock under this section of the Act. It had been agreed by the parties that if the appeal failed that the values of £600 gv and £470 rv should be reduced to £450 gv and £347 rv.
AGRICULTURAL BUILDINGS
EXEMPTION
MINK FARMS
RATING ACT 1971 S2(1)(A)
RATING APPEALS
LT (LVC/431/90) 5 June 1992. Ratepayer (D) appealed against decision of the VCCT that pens used for breeding mink were properly included in valuation list and liable to be rated. The main issue between the parties was whether mink pens were agricultural buildings within Rating Act 1971 s2(1)(a). Ruled that the buildings were not exempt as agricultural buildings as mink were not held to be livestock under this section of the Act. It had been agreed by the parties that if the appeal failed that the values of £600 gv and £470 rv should be reduced to £450 gv and £347 rv.
AGRICULTURAL BUILDINGS
EXEMPTION
MINK FARMS
RATING ACT 1971 S2(1)(A)
RATING APPEALS