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