Havant Borough Council > Business > Business Rates

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.

16.1 Exemptions

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.

16.2 Agricultural land and buildings

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.

'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.

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.

The properties are defined as a lighthouse, including property used solely in connection with the lighthouse, a buoy, and a navigation beacon.

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.

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.

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.

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.

A property intended solely to be occupied to provide protection from airborne attack.

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.

A bridge, viaduct, tunnel or structure that enables road or foot crossing of a river or other watercourse.

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.

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;