Kent-based egg producer wins battle over business rates
2nd July 2025
After four years of proceedings, egg producer Fridays Limited has won a case over the scope and application of the agricultural exemption from business rates.
In January 2021, Fridays Ltd, an NFU member and egg producer based in Kent, challenged the 2017 non-domestic rating list in respect of the entry of three buildings used in connection with the storage and packaging of eggs for distribution.
The difference between the buildings falling within the exemption or not is worth over £200,000 to Fridays. The Valuation Officer at the Valuation Tribunal dismissed this challenge in September 2022.
Fridays appealed the Valuation Officer’s decision to the Upper Tribunal (Lands Chamber), which was successful in 2024.
The Court of Appeal has recently ruled in favour of the egg producer, confirming that the three buildings in question, which were used for storing and packing eggs, are exempt from business rates.
This is because of the “functional connection” between the three buildings on Fridays’ farm and the production of eggs on the land at a number of other farms owned by Fridays.
‘Significant outcome’
Fridays was supported by funding from both the NFU and its Legal Assistance Scheme (LAS) and was represented by the NFU’s Legal Panel Firm, Thrings, and Cain Ormondroyd from Francis Taylor Building Chambers as legal counsel.
Andrew Friday, director of Fridays Ltd, said that this outcome recognises the “reality of modernised farming practices” and provides long-overdue clarity for the business.
“We are grateful to the court for its careful consideration and to the NFU and its LAS for its overall support and, more importantly, the significant funding, without which we wouldn’t have been able to progress this case,” he continued.
NFU president Tom Bradshaw said: “This is a significant outcome which not only delivers for Fridays Limited, preventing it from being unfairly taxed hundreds of thousands of pounds, but clarifies the application of the exemption.”
Nick Hamer, chair of the NFU’s Legal Board, added: “This case clearly demonstrates the value of the NFU and its LAS in supporting members in times of difficulty. I’d also like to thank our Legal Panel Firm, Thrings, for their representation.”
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