000			01155cab a2200193 4500
001			ABS42593
008			090401t1990 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u37750
041			_aeng
245			_aAndsome Garden Products Ltd v King (VO)
260			_c1990
350			_a0
490			_aEstates Gazette _v(1990) 16 EG 85-86(2)
520			_aLT 29 January 1990. An occupier (A) appealed against his rating assessment , which had already been halved by the VCCT to account for impeded access due to roadworks and impending development. Now A argued that the hereditament should be exempt from rating as activities on site, namely preparation of horticultural compost and rearing of plants, were agricultural or horticultural activities. The VO maintained that the premises were not agricultural land used as a market garden according to definitions under General Rate Act 1967 s26(3) and s24(4)(a). LT upheld this, deciding the premises were used as nursery grounds and were not exempt from rating but the assessment was amended in A`s favour.
650			_aEXEMPTION
690			_aRATING AND VALUATION
942			_n0
948			_c04/03/1997
999			_c24312 _d24312