Rating Act 1971

4Buildings occupied by bodies corporate and certain associations

(1)Subject to subsection (3) of this section, a building, other than a dwelling, is an agricultural building by virtue of this section if—

(a)it is used in connection with agricultural operations carried on on agricultural land (as defined in the principal section); and

(b)it is occupied by a body corporate any of whose members are, or are together with the body, the occupiers of the land.

(2)Subject to subsection (3) of this section, a building, other than a dwelling, is also an agricultural building by virtue of this section if—

(a)it is used in connection with the operations carried on in one or more buildings which, being used for the keeping or breeding of livestock, are agricultural buildings by virtue of section 2 of this Act; and

(b)it is occupied either—

(i)by a body corporate any of whose members are, or are together with the body, the occupiers of that building or those buildings, or

(ii)by persons who would satisfy the requirements of subsection (4)(b)(i) or (ii) of the principal section if the other building were agricultural land as defined in that section.

(3)A building used as mentioned in either of the preceding subsections is not an agricultural building by virtue of this section unless that use, or that use together with the use mentioned in the other of those subsections, is its sole use.