Agriculture: Business Rates
The question
To ask the Chancellor of the Exchequer, what data the Valuation Office Agency holds on the rateable value of (a) farms and (b) farmland.
Answered by James Murray
Farms and farmland, if used by the occupier for agricultural purposes, are exempt from non-domestic rating under Schedule 5 to the Local Government Finance Act 1988. Consequently, agricultural land and buildings are not included in rating lists and no rateable values are shown, so the Valuation Office Agency does not hold any relevant information.
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