Assessor for Roxburgh v West Cumberland Farmers Trading Society Ltd
| Jurisdiction | Scotland |
| Judgment Date | 14 December 1973 |
| Docket Number | No. 9. |
| Date | 14 December 1973 |
| Court | Court of Session |
SC
L.V.A.C. Lords Fraser, Avonside, Keith.
ValuationSubjectsSociety of egg-producersBuildings owned and occupied by society for grading, packing and sale of eggsWhether "agricultural buildings"Valuation and Rating (Scotland) Act, 1956 (4 and 5 Eliz. II, cap. 60), sec. 7 (2) and (3)Rating Act, 1971 (cap. 39), sec. 7 (a).
The Valuation and Rating (Scotland) Act, 1956, enacts by sec. 7:"(2) In this section agricultural buildings means buildings occupied together with agricultural lands and heritages and used solely in connection with agricultural operations thereon (3) No agricultural lands and heritages shall be entered in the valuation roll "
The Rating Act, 1971, enacts by sec. 7:"Notwithstanding anything in section 7 (2) of the Act of 1956(a) a building which is occupied by a body corporate, and is used solely in connection with agricultural operations carried on by any member thereof on any agricultural land , being agricultural land occupied by any member thereof shall be treated as agricultural lands and heritages for the purposes of section 7 (3) of the Act of 1956."
An incorporated society of farmers entered into agreements with individual members under which the members supplied the society with eggs, produced by them on agricultural lands occupied by them, for grading, packing, sale and distribution. On receipt at a depot owned and occupied by the society the eggs were unloaded at one of two buildings used exclusively for the purposes of grading and packing. Having been graded according to weight, they were packed into "prepacks," each holding six eggs, in which form they were ultimately sold to the customer. The society then, by its own vehicles, distributed the pre-packs to purchasers, about 90 per cent going to retail shops and the rest directly to customers, including small hotels. The society's manageress telephoned from time to time to local customers to ascertain their requirements. Every pre-pack was marked with one or other of two trade names, of which the society was the proprietor. The society accounted to its members for the whole price received, under deduction of the cost of collection, grading and distribution.
The assessor having entered the whole depot (which comprised a number of buildings) in the valuation roll, the society appealed against the entry, contending that the two buildings in question should be excluded from the valuation as being agricultural lands and heritages.
Held that the buildings were not used solely in connection with agricultural operations, since the society, more especially as it was operating partly for its own benefit, taking active steps to solicit orders and using its own trade names, was not merely making the eggs marketable but was carrying on a commercial enterprise separate from the activities of its members; and accordingly that the buildings were not "agricultural buildings" and were rightly included in the entry in the roll.
At a meeting of the Valuation Appeal Committee of the county of Roxburgh, West Cumberland Farmers Trading Society Ltd. appealed against two proposed entries, one in the valuation roll for the year ending Whitsunday 1972 and the other in the roll for the year ending Whitsunday 1973. In both entries the subjects were described as a "Depot," situated at Charlesfield, St Boswells, of which the appellants were owners and occupiers. They contended that two of the buildings comprised in the depot were agricultural buildings and, as such, should not be entered in the roll, and accordingly that the values shown in the two entries for the depot should be reduced to figures agreed between themselves and the assessor as representing its value if the two buildings in question were excluded from the valuation. The Committee having allowed the appeal, the assessor expressed dissatisfaction and asked for a case to be stated on appeal to the Lands Valuation Appeal Court.
The case set forth that the following facts were admitted or were held by the Committee to be proved or within the knowledge of the Committee:"(1) The appellants are owners and occupiers of the depot at Charlesfield, St Boswells. There are no agricultural lands attaching to the said depot. The depot comprises a number of buildings in which various operations are carried out. Two of the buildings are used exclusively for grading and packing eggs produced by members of the appellants' society. The main building, which is fairly new, is the one in which the actual grading and packing is carried out. The other is an older building, which is used for storing packing material. In addition there is an administrative block containing a manager's office The staff employed in the subjects of appeal comprises some nine warehousemen, fourteen machine operators, six drivers and one or two administrative staff. (2) The appellants are a friendly society and registered under the Industrial and Provident Societies Act, 18931 (3) The appellants enter into agreements with individual members of their society Such agreements are not entered into with anyone other than a member of the society. In terms of said agreement the member, during the currency thereof, undertakes to supply eggs which he has produced on agricultural lands occupied by him to the appellants for the purpose of grading, packing and sale The appellants do not accept eggs for grading, packing and distribution from egg producers other than those who are members of the society and...
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