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.