000			01501cab a2200217 4500
001			ABS40426
008			090401t1988 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u23760
041			_aeng
245			_aFletcher v Bartle (VO)
260			_c1988
350			_a0
490			_aRating Appeals _v1988 RA 284-304(21)
520			_aLT 26 August 1988. Appeal by farmer (F) against an lvc decision that a room in a farm building used for retail sales of farm produce, was occupied for the purpose of an independent commercial enterprise and as such was not exempt from rating . The farm produced fruit, wheat and vegetables, a proportion of which was sold direct to the public in the "shop". The only produce sold was that grown on F`s land. F appealed against the lvc assessment of gv £52; rv £29, contending that the shop was an agricultural building under the General Rate Act 1967 s26 (4)(a) and was therefore exempt from rating. F claimed that the shop did not constitute an independent commercial enterprise because 1) the produce was not subject to any processing; 2) no separate staff were employed to run the shop and 3) all produce sold was grown on the farm, it was not imported. F regarded the sales as de minimus. VO held that it was rateable because it was used for a separate and distinct purpose, ie retail sales. LT
650			_aEXEMPTION
650			_aFARM SHOP
650			_aRATING APPEALS
690			_aRATING AND VALUATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c15905 _d15905