Non rateable properties

Some land and property does not attract business rates.  These are:

  • Agricultural land and buildings
  • Fish farms
  • Places of religious worship
  • Sewers and properties belonging to drainage companies
  • Parks
  • Properties used for disabled people.  For example, training, welfare services, workshops
  • Air raid protection works
  • Swinging moorings
  • Road crossings over a river
  • Property in enterprise zones
  • Visiting forces


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