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Farmer (VO) and another v Buxted Poultry Ltd

Language: English Subject(s): Summary: 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.

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.