Womersley (VO) v Jisco Ltd
Language: English Series: Rating Appeals ; 1990 RA 211-227(9)Publication details: 1990Subject(s): Summary: LT 17 August 1990. A meat processing unit , abattoir and premises at a farm was held by the LVC to be agricultural buildings exempt from rating. The VO appealed to LT. At the proposal date the occupier of the farm buildings farmed 702 acres. The farm was devoted to production of lambs or sheep meat for human consumption. Crops grown on the land were used for winter feed and none was sold on. The sheep were killed and dressed on the premises, the buildings being licensed and approved as a slaughterhouse producing meat for export. Appeal dismissed; the buildings were agricultural buildings within the meaning of General Rate Act 1967 s26 ; the use was ancillary to agricultural operations on the land and the buildings qualified as livestock buildings under Rating Act 1971 s2 as they were used in connection with those housing the animals.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | ABS43582 (Browse shelf(Opens below)) | 1 | Available | 42433-1001 |
LT 17 August 1990. A meat processing unit , abattoir and premises at a farm was held by the LVC to be agricultural buildings exempt from rating. The VO appealed to LT. At the proposal date the occupier of the farm buildings farmed 702 acres. The farm was devoted to production of lambs or sheep meat for human consumption. Crops grown on the land were used for winter feed and none was sold on. The sheep were killed and dressed on the premises, the buildings being licensed and approved as a slaughterhouse producing meat for export. Appeal dismissed; the buildings were agricultural buildings within the meaning of General Rate Act 1967 s26 ; the use was ancillary to agricultural operations on the land and the buildings qualified as livestock buildings under Rating Act 1971 s2 as they were used in connection with those housing the animals.