§ Mr. Stephen Rossasked the Chancellor of the Exchequer what is the Government's policy in respect of the rating of agricultural premises used for the purposes of farm gate sales of agricultural produce and of preparation and storage of produce for such sale; and in what ways, if any, this policy has been reviewed or revised since May 1979 in the form of any instructions to the Inland Revenue valuation departments.
§ Mr. Peter ReesRetail marketing is not an "agricultural operation" for the purposes of the General Rate Act 1967 or the Rating Act 1971. Farm shops and premises used for the preparation and storage of produce for sale in such shops have always been liable to rates. There has, however, been some doubt about premises situated on art exempt agricultural holding used for the retail sale of produce exclusively from that holding, and such premises have not been assessed unless the goods sold had been treated or prepared for sale in more than a minor degree. The law has, however, been clarified by the decision in Corser (VO) v. Gloucestershire Marketing Society (Court of Appeal, 1980) and valuation officers have been advised that prima facie all such premises are rateable.