ABSTRACT
There are a large number of exemptions and reliefs which may be available to ratepayers. If a hereditament is 'exempt' it is outside the scope of rating altogether. Most exemptions are provided for by schedule 5 of LGFA 1988, although there are still some common law exemptions. Because exemption takes a property outside the scope of rating altogether, the way to establish that it exists is to seek an alteration of the list. 'Relief' applies to reduce or extinguish the amount of rates that are payable in respect of a hereditament. It is applied by the billing authority. In some cases the entitlement to the relief is mandatory, in which case a billing authority's decision as to whether or not to apply it can be challenged when the billing authority attempts to recover the rates. Agricultural hereditaments have long been exempt from rating. The current legislation provides for the following to be exempt: Agricultural land, Agricultural buildings and Fish farms.
