Occupied land, depending on the occupier and what it is used for, will be subject to business rates.
If the land is used for agricultural purposes there will be an exemption and no rates will be payable. Agricultural land is classed as including :
- Land used as arable, meadow or pasture ground only
- Land used for plantation or a wood or for the growth of saleable underwood
- Land exceeding 0.10 hectare and used for the purpose of poultry farming
- Anything which consists of a market garden, nursery ground orchard or allotment
- Land occupied and used solely in connection with the use of , a building which is an agricultural building
Agricultural land does not include :
- Land occupied together with a house as a park
- Gardens (other than market gardens)
- Pleasure grounds
- Land used mainly or exclusively for the purpose of sport or recreation
- Land used as a racecourse.
Land that is used for storage can be rateable, you can check if your land is currently on the rating list here. If it is not listed and you think it should be you must get in touch with your local VOA office.