Wojcik (VO) v W R Suckling & Sons
Language: English Series: Rating Appeals ; 1994 RA 97-111(8)Publication details: 1994Subject(s): Summary: LT 22 March 1994. A workshop and premises were deleted from the valuation list on the grounds that they were exempt from rating as an agricultural hereditament under Local Government Finance Act 1988 sch 5. The respondents (S) occupied the premises for an agricultural contracting business and used it for the storage and repair of agricultural equipment. VO claimed that the buildings were not occupied together with agricultural land, there was no tenancy or licence of agricultural land and no product deriving from the operation was for their own use. Also S were not individuals appointed by the occupiers of agricultural land to manage the use of the buildings. He therefore said that rateable value should be £10,000. S appealed. Decision upheld for the reasons given above.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | ABS51318 (Browse shelf(Opens below)) | 1 | Available | 21709-1001 |
LT 22 March 1994. A workshop and premises were deleted from the valuation list on the grounds that they were exempt from rating as an agricultural hereditament under Local Government Finance Act 1988 sch 5. The respondents (S) occupied the premises for an agricultural contracting business and used it for the storage and repair of agricultural equipment. VO claimed that the buildings were not occupied together with agricultural land, there was no tenancy or licence of agricultural land and no product deriving from the operation was for their own use. Also S were not individuals appointed by the occupiers of agricultural land to manage the use of the buildings. He therefore said that rateable value should be £10,000. S appealed. Decision upheld for the reasons given above.