16. Exemptions and Relief
An exemption results in an entry for a property not
appearing in the local rating list and therefore it is the
responsibility of the Valuation Officer to make the decision.
Relief applies where
there is an entry in the local rating list and therefore the
billing authority makes the decision.
The following classes of property are exempt
from the business rate and will not appear in the local rating
list. To most people some, such as Sewers and Air Raid Protection,
may be obscure but without the statutory exemption they would be
rateable so legal provision has to be made regarding their
exemption.
Agricultural land is land used as arable, meadow
or pasture ground; or for the planting of saleable wood and
under-wood; or in excess of 0.10 hectare and used for poultry
farming; as a market garden, nursery, orchard or allotment; or land
used in connection with an agricultural building.
The definition of an agricultural building is a
building that is not residential and is used in connection with
agricultural activity on the land, the keeping and breeding of
livestock, or both. It need not be of brick or stone and must be
occupied by the occupier of the land or managers for the occupiers
of the land. A building used in connection with livestock,
including bee keeping, must also be attached to an area of
agricultural land of not less than 2 square hectares.
'Agricultural land' does not include land
occupied with a house as a park, or land used as a garden or
pleasure ground, or land mainly or exclusively used for recreation,
sport or as a racecourse.
16.3 Land and buildings used
solely for fish farming
'Fish farming' is the breeding, rearing and
cultivation of fish that are subsequently moved to other waters to
produce food for human consumption. It does not include activities
relating to ornamental fish. In deciding whether the land and
building is used solely for fish farming the fact they may be used
for insubstantial periods of time for other uses is
disregarded.
16.4 Places of
religious worship etc
Places of religious worship are defined as
places that belong to the Church of England, the Church in Wales or
places that are certified under the Places of Worship Registration
Act 1855. It includes buildings such as church halls or chapel
halls used in connection with the place of worship and to buildings
such as offices occupied by organisations who administer the
activities connected with the worship.
In deciding whether the administration building
should qualify for the exemption consideration will be given to the
degree of control and financial management exercised by the
religious body over the conduct of the administrative activities.
The position of church social clubs will very much depend on the
facts of the individual relationship and management arrangements
between the religious body and the club.
16.5 Certain
Trinity House properties
The properties are defined as a lighthouse,
including property used solely in connection with the lighthouse, a
buoy, and a navigation beacon.
16.6 Sewers and
accessories
Sewers consist of the pipes and pumps but not
the sewage farms or sewage disposal works. Accessories include
items such as manholes, ventilation shafts, pumping stations and
pumps.
16.7 Drainage
Authority property
Drainage authority property consists of land
that is, or is part of, a main river or watercourse maintained by
the authority and includes structures maintained by the authority
for controlling or regulating the flow of water.
16.8 Public
parks
Land provided by one or more local authority for
the free and unrestricted use of the public. The control of access,
for instance by overnight closure, does not destroy the notion of
free and unrestricted access. A 'park' includes open spaces,
playing fields, public paths and recreation and pleasure
grounds.
16.9 Property used for the
disabled
A person is disabled if he is either blind,
deaf, dumb, suffers from mental disorder and in all cases is
substantially and permanently physically or mentally handicapped. A
property is used for the disabled if it used to provide training,
suitable occupation, employment, welfare services or workshop
facilities.
16.10 Air raid
protection
A property intended solely to be occupied to
provide protection from airborne attack.
16.11 Swinging
moorings
A buoy to which a boat or ship is moored and
which is attached to an anchor or other piece of equipment that
rests on the seabed or riverbed and is designed to be raised from
time to time.
16.12 Bridges
etc
A bridge, viaduct, tunnel or structure that enables road or foot
crossing of a river or other watercourse.
16.13 Enterprise
Zones
A property or part of a property located in an
enterprise zone designated under the Local Government Planning and
Land Act 1980. Enterprise zones are designated for a number of
years and at the expiry of that period the exemption will
cease.
16.14 Visiting
Forces and International Headquarters
property
Property occupied by visiting forces or
international headquarters. A visiting force is a force within the
meaning of Part I of the Visiting Forces Act 1952, with a body,
contingent or detachment of the forces of a country to which any
provision in that Part applies. An international headquarters is a
property within the meanings of The International Headquarters and
Defence Organisations Act 1964 and is a headquarters or
organisation that is the subject of a designation by an Order in
Council under section 1 of that Act;