000			01815cab a2200349 4500
001			ABS37346
008			090401t1986 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u3829
041			_aeng
245			_aHemens v Whitsbury Farm and Stud Ltd
260			_c1986
300			_a(See also Abstract 34367)
350			_a0
490			_aRating Appeals _v1986 RA 203-232(16)
520			_aCA 5 November 1986. An appeal by the ratepayers, W, from a decision of the Lands Tribunal which decided that buildings and adjoining land occupied by a stud farm for breeding racehorces, were not exempt from rates under the General Rate Act 1967. At issue was whether, for rating purposes, the breeding of thoroughbred racing stock on premises with farmland attached could be equated with breeding cattle and sheep on farmland. If so, stud farms would have the same rating exceptions as occupiers of farmland. It was held, on appeal, that the hereditaments were not exempt from rating because 1) none of the hereditaments constituted agricultural buildings within the meaning of the Rating Act 1971 as racehorses were not "livestock" within the meaning of s1(3) of the Act, and 2) the hereditaments did not fall within the General Rate Act 1967 s 26(4)(a) . Appeal by ratepayers dismissed because the buildings were not used in connection with agricultural operations.
650			_aAGRICULTURAL EXEMPTION
650			_aAGRICULTURAL OPERATION
650			_aBAILEY
650			_aBRITISH OXYGEN CO
650			_aCRESSWELL VO V
650			_aEVANS V
650			_aEXEMPTION
650			_aFARMLAND
650			_aGILES
650			_aHORSE BREEDING
650			_aHORSES
650			_aNORMANTON V
650			_aRATING APPEALS
690			_aRATING AND VALUATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c2321 _d2321