Properties exempt from Business Rates
Certain types of property are exempt from business rates. The
Valuation Office Agency (VOA) does not assess these types of
property for rateable value.
Exempt types of property include:
- agricultural land and buildings including fish farms
- use of buildings for the training or welfare of disabled
persons
- buildings registered for public religious worship and church
halls
A full list of the exempt types of property can be found below
or in Schedule 5 of the Local Government Finance Act 1988.