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As to rating of provender mill producing poultry feed
William Neville Farmer (Valuation Officer) v (1) Hambleton District Council (2) Buxted Chicken
Court: Lands Tribunal (PH Clarke FRICS) 23/7/97
Summary: Whether a provender mill producing poultry feed for poultry farms between one and 110 miles from the mill was "used in connection with" the poultry farms and exempt from the rating valuation list.
Valuation Officer's appeals against decisions of the North Yorkshire Valuation Tribunal to merge the entries of the 1973 valuation list relating to a provender mill and store and to delete the merged entry on the grounds that they were agricultural buildings under s.26 of the General Rate Act 1967 and s.4(2)(a) and (b)(i) of the Rating Act 1971. The mill was occupied by Buxted Chicken and used to manufacture poultry feed for poultry farms between one and 110 miles from the mill. The poultry farms were agricultural buildings by virtue of s.2 of the 1971 Act.