LT 28 March 1988. The subject hereditament was a chicken processing factory on an industrial site with one side fronting a main estate road. The other side of the road was agreed to be farmland as defined in General Rate Act 1967 s26 . Between the road and the land is a grassy embankment about 20m wide which is at the heart of the appeal. The road is owned by the Department of Transport but dispute arose as to who owned the bank. The ratepayers claimed that the definition of a ` road ` in the Rating Act 1971 s2 includes not only the metalled surface but also land which serves a function in relation to the use of the road and the bank in question serves such a function. Therefore the road does not prevent the land on the east being continuous with the hereditament. The land being contiguous would allow the hereditament to be defined as agricultural land. The LT held that the subject premises fell within the definition of agricultural building being contiguous with agricultural land.