000			01496cab a2200217 4500
001			ABS42247
008			090401t1990 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u35665
041			_aeng
245			_aCourtman (VO) v West Devon and North Cornwall Farmers Ltd
260			_c1990
350			_a0
490			_aRating Appeals _v1990 RA 17-25(5)
520			_aLT 24 November 1989. A feedmill and premises situated in Launceston , Cornwall was held by the lvc to be exempt from rating as an agricultural building. This was by virtue of the General Rate Act 1967 s26 , and ss1 & 4 of the Rating Act 1971. The VO appealed to the Lands Tribunal. The mill was owned by a local agricultural co-op. At all material times the products of the mill were used by the members of the co-op for feeding animals, 2% of the mill`s output went to non-members. The VO considered that the premises failed to be exempt as they were not solely used in connection with agricultural operations carried on by society members. VO said that in deciding whether or not the word solely applied it was necessary to look at input as well as output. To this end 40% of input and 2% of output did not go to co-op members. Appeal was dismissed; the mill was considered to be used in connection with agricultural operations on agricultural land.
650			_aAGRICULTURAL EXEMPTION
650			_aEXEMPTION
650			_aRATING APPEAL
690			_aRATING AND VALUATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c23330 _d23330