Farmer (VO) and another v Buxted Poultry Ltd
Farmer (VO) and another v Buxted Poultry Ltd
HL 10 December 1992. The ratepayer, who owned a provender mill and a poultry processing factory, maintained that the hereditaments were `occupied together with` broilerhouses situated on farms at various distances from the hereditaments and therefore were exempt from rating under General Rate Act 1967 s26(1). The HL held that the distance between the hereditaments and the broilerhouses was relevant in determining whether they formed an agricultural unit. The ratepayer`s appeal was dismissed.
AGRICULTURAL BUILDINGS
AGRICULTURAL UNIT
BROILERHOUSES
DISTANCE
EXEMPTION
GENERAL RATE ACT 1967 S26(1)
POULTRY FARMS
PROVENDER MILL
RATING ACT 1971 S1(1)
RATING ACT 1971 S2(1)(B)
RATING APPEALS
HL 10 December 1992. The ratepayer, who owned a provender mill and a poultry processing factory, maintained that the hereditaments were `occupied together with` broilerhouses situated on farms at various distances from the hereditaments and therefore were exempt from rating under General Rate Act 1967 s26(1). The HL held that the distance between the hereditaments and the broilerhouses was relevant in determining whether they formed an agricultural unit. The ratepayer`s appeal was dismissed.
AGRICULTURAL BUILDINGS
AGRICULTURAL UNIT
BROILERHOUSES
DISTANCE
EXEMPTION
GENERAL RATE ACT 1967 S26(1)
POULTRY FARMS
PROVENDER MILL
RATING ACT 1971 S1(1)
RATING ACT 1971 S2(1)(B)
RATING APPEALS