Fridays Limited vs Dawn Bunyan (Valuation Officer)

This case concerned an appeal by Fridays Limited against a decision of the Valuation Tribunal for England regarding the agricultural exemption for business rates.

TLDR:

• Fridays Limited appealed a decision on business rates exemption.
• The dispute centered on whether certain buildings were 'occupied together with' agricultural land.
• The Upper Tribunal allowed the appeal, finding the buildings met the exemption criteria.

Fridays Limited, one of the largest producers of free-range eggs in the UK, appealed against a decision by the Valuation Tribunal for England that dismissed their challenge to the entry of buildings at Chequer Tree Farm in the 2017 non-domestic rating list. The Valuation Tribunal had found that the buildings did not meet the test for exemption from liability for rates.

The case was heard by Judge Elizabeth Cooke and Peter McCrea FRICS FCIArb. Fridays Limited was represented by Mr. Cain Ormondroyd, instructed by Thrings LLP, and the respondent, Dawn Bunyan (Valuation Officer), was represented by Mr. Guy Williams KC, instructed by HMRC Solicitor's Office.

Chequer Tree Farm, the headquarters of Fridays Limited, encompasses 530 acres in Kent. The farm includes arable land used to grow wheat and barley for chicken feed, and buildings used for egg packaging. The dispute focused on whether the Egg Packing Centre, the Egg Packaging Store, and the Egg Warehouse should be exempt from rating under the Local Government Finance Act 1988.

The Upper Tribunal examined the statutory provisions and the evolution of the law regarding agricultural exemptions. The key issue was whether the buildings were 'occupied together with' agricultural land and used solely for agricultural operations on 'that or other land'. The Tribunal considered the meaning of 'occupied together with' in light of the authorities, particularly the case of Farmer (VO) v Buxted Poultry Ltd [1993] AC 369.

The Tribunal found that the 2003 amendment to the Local Government Finance Act 1988, which added the words 'or other land', allowed for a broader interpretation of 'occupied together with'. This meant that a building could be used in connection with agricultural operations on other land, not just the land it was occupied with.

The Tribunal concluded that the three buildings at Chequer Tree Farm were occupied together with the agricultural land and used solely in connection with agricultural operations on the Fridays Farms. Therefore, the buildings met the criteria for exemption from business rates.

Legal representatives: Mr. Cain Ormondroyd for the appellant, instructed by Thrings LLP; Mr. Guy Williams KC for the respondent, instructed by HMRC Solicitor's Office.

Judicial Panel: Judge Elizabeth Cooke, Peter McCrea FRICS FCIArb

Case Citation Reference: [2024] UKUT 149 (LC)