Land that is occupied, depending on the occupier and usage will be subject to business rates.
There are specific exemptions for agricultural land which 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 used for storage can be rateable.
If you are unsure if your land is currently on the rating list , you can check on the VOA here. If it is not listed and you think it should be you must get in touch with your local VOA office.