Business Rates: Exempted properties

Certain properties are not included in the local rating list that councils use to work out Business Rates, and so are exempt from paying them, including:

• agricultural land and buildings, including fish farms
• places of religious worship
• buildings used for training or welfare of disabled people
• properties in enterprise zones

If you think this applies to your property, you should:

• contact the VOA on the GOV.UK website

Some properties are exempt whilst they are unoccupied. For more information please see:

• Business Rates for empty properties

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