| 000 | 01282cam a2200265 4500 | ||
|---|---|---|---|
| 001 | ABS68283 | ||
| 008 | 040907n2004 000 0 eng u | ||
| 035 | _a(Sirsi) u127279 | ||
| 245 | _aWithers v Dalling (VO) | ||
| 260 | _c2004 | ||
| 490 |
_aRating Appeals _v[2004] RA 182-187(6) |
||
| 520 | _aRA/14/2003, 13 July 2004. Appeal by ratepayer (W) against LVT decision which upheld the valuation officer's assessment of riding stables and premises at £4 940 rateable value. W claimed that the property was exempt by virtue of the Local Government Finance Act 1988 Sched 5 para 1 on the grounds that the entire hereditament consisted of agricultural land and buildings. Appeal dismissed on the grounds that the stable yard and adjoining area did not consist of agricultural land and buildings but were used mainly or exclusively for recreational purposes. LVT decision upheld. | ||
| 590 | _aABS | ||
| 590 | _aABS | ||
| 650 | _aRATING APPEAL | ||
| 650 | _aRATEABLE VALUE | ||
| 650 | _aAGRICULTURAL LAND | ||
| 650 | _aAGRICULTURAL BUILDINGS | ||
| 650 | _aRIDING STABLES | ||
| 650 | _aRECREATIONAL USE | ||
| 650 | _aWITHERS V DALLING (VO) | ||
| 650 | _aLOCAL GOVERNMDNG VINANCE ACT 1988 SCHED 5 PARA 1 | ||
| 690 | _aRATING AND LOCAL TAXATION-CASE LAW | ||
| 942 | _n0 | ||
| 999 |
_c117962 _d117962 |
||