The Court of Appeal has ruled in favour of egg producer Fridays Limited, in a long running case which the NFU supported, about the scope and application of the agricultural exemption from business rates. After four years of proceedings, the judgment confirms that the three buildings in question, which were used for storing and packing eggs, are exempt from business rates. It states 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. Fridays was supported by funding from…