SCHEDULE 5 Non-Domestic Rating: Exemption
Local Government Finance Act 1988 (1988 c 41) | Legislation

SCHEDULE 5 Non-Domestic Rating: Exemption

Section 51

Agricultural premises

1

A hereditament is exempt to the extent that it consists of any of the following—

(a)     agricultural land;

(b)     agricultural buildings;

2

(1)     Agricultural land is—

(a)     land used as arable, meadow or pasture ground only,

(b)     land used for a plantation or a wood or for the growth of saleable underwood,

(c)     land exceeding 0.10 hectare and used for the purposes of poultry farming,

(d)     anything which consists of a market garden, nursery ground, orchard or allotment (which here includes an allotment garden within the meaning of the Allotments Act 1922), or

(e)     land occupied with, and used solely in connection with the use of, a building which (or buildings each of which) is an agricultural building by virtue of paragraph 4, 5, 6 or 7 below.

(2)     But agricultural land does not include—

(a)     land occupied together with a house as a park,

(b)     gardens (other than market gardens),

(c)     pleasure grounds,

(d)     land used mainly or exclusively for purposes of sport or recreation, or

(e)     land used as a racecourse.

3

A building is an agricultural building if it is not a dwelling

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