Some types of property are exempt from rating and no business rates are charged on them.
Exempt properties include:
Agricultural land and buildings
Land and buildings used for agricultural purposes are exempt from Business Rates. The exemption extends to market gardens (but not garden centres), allotments, nursery grounds and orchards.
Fish farms
Fish farms are exempt but this exemption does not extend to the rearing of fish for sale for ornamental use.
Churches and other places of worship
Places of public religious worship belonging to the Church of England or Church of Wales or which are certified as a place of religious worship are exempt.
Church halls, chapel halls and similar buildings are exempt provided that they are used in connection with a place of public religious worship.
Sewers
Property consisting of a sewer or an accessory belonging to a sewer is exempt.
Public parks
Public parks and similar amenities are exempt.
Certain property used for disabled people
Properties that are wholly used for the training, welfare and some other associated services for disabled people are exempt.
Swinging moorings for boats
Certain types of mooring are exempt.