Rating Act 1971

2 Livestock buildings

(1) Subject to subsections (2) to (4) of this section, each of the following is an agricultural building by virtue of this section—

(a) any building used for the keeping or breeding of livestock; and

(b) any building (other than a dwelling) which is occupied together with one or more buildings falling within paragraph (a) above and is used in connection with the operations carried on in that building or those buildings.

(2) A building used as mentioned in subsection (1)(a) of this section is not an agricultural building by virtue of this section unless either—

(a) it is solely so used; or

(b) it is occupied together with agricultural land (as defined in the principal section) and used also in connection with agricultural operations on that land, and that other use together with the use mentioned in subsection (1)(a) of this section is its sole use.

(3) A building occupied and used as mentioned in subsection (1)(b) of this section is not an agricultural building by virtue of this section unless either—

(a) it is solely so used; or

(b) it is occupied also together with agricultural land (as defined in the principal section) and used also in connection with agricultural operations on that land, and that other use together with the use mentioned in subsection (1)(b) of this section is its sole use.

(4) A building is not an agricultural building by virtue of this section unless it is surrounded by or contiguous to an area of agricultural land (as defined in the principal section) which amounts to not less than five acres; but in determining for the purposes of this subsection—

(a) whether a building is contiguous to or surrounded by an area of agricultural land; or

(b) whether an area contiguous to or surrounding a building is an area of agricultural land and what is the size of such an area;

there shall be disregarded any road, railway or watercourse, any agricultural building (as defined in the principal section or this Part of this Act) and, if occupied together with the first-mentioned building, also any other building and any land which is not agricultural land.

(5) In this section " railway " includes the former site of a railway from which railway lines have been removed.