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SCHEDULES

SCHEDULE 5Non-Domestic Rating: Exemption

Agricultural premises

2(1)Agricultural land is—

(a)land used as arable, meadow or pasture ground only,

(b)land used for a plantation or a wood or for the growth of saleable underwood,

(c)land exceeding 0.10 hectare and used for the purposes of poultry farming,

(d)anything which consists of a market garden, nursery ground, orchard or allotment (which here includes an allotment garden within the meaning of the [1922 c. 51.] Allotments Act 1922), or

(e)land occupied with, and used solely in connection with the use of, a building which (or buildings each of which) is an agricultural building by virtue of paragraph 4, 5, 6 or 7 below.

(2)But agricultural land does not include—

(a)land occupied together with a house as a park,

(b)gardens (other than market gardens),

(c)pleasure grounds,

(d)land used mainly or exclusively for purposes of sport or recreation, or

(e)land used as a racecourse.