Fridays Ltd, a Kent-based egg producer, has won a key Court of Appeal ruling confirming that three of its storage and packing buildings are exempt from business rates—a notable win for modern farming practices.
The ruling concludes a protracted four-year legal dispute over the interpretation of the agricultural exemption from business rates.
The court confirmed that the buildings in question are exempt due to their “functional connection” to egg production carried out on other farms operated by Fridays.
NFU President Tom Bradshaw welcomed the outcome, stating: “This is a significant outcome which not only delivers for Fridays, preventing it from being unfairly taxed hundreds of thousands of pounds, but clarifies the application of the exemption.”
The dispute originated in 2021 when Fridays challenged the 2017 non-domestic rating list, which had included the three buildings used for egg storage and packaging—exposing the business to more than £200,000 in potential business rates liability.
The Valuation Tribunal dismissed the initial challenge in September 2022. Fridays subsequently appealed to the Upper Tribunal (Lands Chamber), which ruled in its favour in 2024.
That decision was then appealed by the Valuation Officer to the Court of Appeal, which has now upheld the Upper Tribunal’s judgment.
The decision is expected to set an important precedent for how agricultural exemptions are applied to diversified and integrated farming operations across the UK.
The case was supported by the NFU and its Legal Assistance Scheme (LAS), with legal representation provided by the NFU’s Legal Panel Firm, Thrings, and barrister Cain Ormondroyd of Francis Taylor Building Chambers.
Nick Hamer, chair of the union's Legal Board, underscored the wider significance of the case: “This case clearly demonstrates the value of the NFU and its LAS in supporting members in times of difficulty.”
Andrew Friday, director of Fridays, which is an NFU member, said the ruling delivers long-awaited certainty for farming businesses operating in line with contemporary practices.
“This outcome recognises the reality of modernised farming practices and provides long-overdue clarity for our business," he added.
“We are grateful to the court for its careful consideration and to the NFU and its LAS for their overall support and, more importantly, the significant funding—without which we wouldn’t have been able to progress this case.”
