000			01466cab a2200265 4500
001			ABS51318
008			090401t1994 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u21709
041			_aeng
245			_aWojcik (VO) v W R Suckling & Sons
260			_c1994
350			_a0
490			_aRating Appeals _v1994 RA 97-111(8)
520			_aLT 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.
650			_aAGRICULTURAL CONTRACTORS
650			_aAGRICULTURAL EXEMPTION
650			_aAGRICULTURAL USE
650			_aEXEMPTION
650			_aLOCAL GOVERNMENT FINANCE ACT 1988 SCH 5
650			_aRATING APPEALS
650			_aVALUATION LIST
690			_aRATING AND VALUATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c14557 _d14557