Rate reliefs and exemptions

Exempt properties

Some properties are exempt from Business rates. The District Valuer will not include an exempt property in the Valuation List.

Exempt properties include:

  • Agricultural land and buildings
  • Fish farms
  • Places of religious worship
  • Trinity House property (e.g. lighthouses, buoys and beacons)
  • Sewers and accessories
  • Property of Drainage Authorities
  • Parks
  • Property used for the disabled
  • Air raid protection works
  • Swinging Moorings
  • Road crossings over watercourses
  • Property in Enterprise Zones

All of the above are stated in broad terms. Within each of the classes a number of conditions may need to be met before the exemption is satisfied.

If you need further details about any of these classes, please contact the local authority. Appeals against an entry in the list should be made to the District Valuer.

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