ABSTRACT
While agricultural property is generally exempt, that is subject to definitions and periodically tested by changing practices. Very often, the scale of enterprise may mean that the relevant form of small business rate relief applies to lift the possible charge. The scale of money raised through this system means that business rates are increasingly contentious. A network of fibre optic cables has been found to be a hereditament. Agricultural land and agricultural buildings, with fish farming and forestry, as well as sporting rights outside Scotland, have the benefit of statutorily defined exemptions from rating, varying slightly in each part of the United Kingdom. The agricultural land and buildings are exempt from rates, but the house is assessable for Council Tax. The drainage rates funding this work are levied separately on agricultural property which would otherwise pay rates. The great majority of properties met by the agricultural valuer would be assessed by conventional comparison with other properties.
