Exempt properties

Some properties are exempt from business rates. The Valuation Office Agency will not include an exempt property in the local rating list. Here are the most common exemptions:

  • Agricultural land and buildings (e.g. arable, meadow or pasture ground; buildings used in connection with agricultural operations on the land and with the keeping and breeding of livestock)
  • Fish farms
  • Fishing rights (where these are exercisable in a fishery which is regulated by specified legislation)
  • Places of religious worship (where these belong to the Church of England or the Church in Wales. For other religions, the property concerned must be certified under the Places of Worship Registration Act 1855. This exemption includes church halls and similar buildings, provided they are used in connection with a place of public religious worship)
  • Sewers and accessories (i.e. drains, sewers, manholes, ventilating shafts, pumping stations and pumps. The exemption does not apply to sewage farms or sewage disposal works)
  • Property of drainage authorities (i.e. structures used for controlling or regulating the flow of water into or out of a watercourse of a main river)
  • Parks (provided they are under the management of a relevant authority and are available for free and unrestricted use by members of the public)
  • Property used for the disabled (i.e. properties providing facilities for the welfare, employment and training of disabled persons)
  • Swinging moorings (i.e. a buoy attached to an anchor which rests underwater)

If you think your property should be exempt and wish to appeal against its entry in the rating list, go to the Valuation Office Agency website or contact:

Chief Valuer Wales & Valuation Officer
Non-Domestic Rates Wales
Valuation Office Agency
Ty Rhodfa
Ty Glas Road
Llanishen
Cardiff
CF14 5GR
Tel: 03000 505 505
Email: ratingwales@voa.gsi.gov.uk

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