Tunnel Tech Ltd v Reeves

Rates – Exemption. The issue on the appeal was whether a hereditament was exempt from domestic rates under s 51 of the Local Government Finance Act 1988 as agricultural land or as comprising agricultural buildings within Sch 5 to that Act. The Court of Appeal, Civil Division, in dismissing the appellant's appeal, held that the Upper Tribunal (Lands Chamber) had been correct to hold, on the facts of the case, that the hereditament was not a market garden but, rather, was nursery ground, for the purposes of Sch 5 to the Act.

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