Decision Nº RA 75 1998. Upper Tribunal (Lands Chamber), 15-09-2003

CourtUpper Tribunal (Lands Chamber)
JudgeGeorge Bartlett QC President
Date15 September 2003
Judgement NumberRA 75 1998
RA/75/1998
RATING – exemption – agricultural building – Local Government Finance Act 1988 Sch 5
para 7 – seed warehouse occupied by members co-operative – members themselves co-
operatives – agricultural land occupied not by member co-operatives but by their individual
members – substantial proportion of seed coming from and going to persons other than
member co-operatives and their members – held not exempt
IN THE MATTER OF AN APPEAL AGAINST A DECISION OF THE
WEST WALES VALUATION TRIBUNAL
by
JOHN ROBERT PYRKE
(Valuation Officer)
Re: Warehouse and Premises
Dyfed Seeds Limited
Old Llangunnor Road
Carmarthen
Dyfed
Before: The President
Sitting at 48/49 Chancery Lane, London WC2A 1JR
on 10 September 2003
Timothy Mould instructed by Solicitor of Inland Revenue for the appellant
© CROWN COPYRIGHT 2003
1

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