Business Rates - Exempt Properties
Some types of property are exempt from Business Rates. This means that no Business Rates are charged on them and that they are not shown in the Local Rating List. The Local Rating List is explained in more detail in the Property Valuation pages.
Exempt properties include:
- Agricultural land and buildings
- Fish farms
- Fishing rights
- Places of religious worship
- Trinity House
- Sewers and accessories
- Property of drainage authorities
- Public parks
- Certain property used for disabled people
- Air raid protection works
- Swinging moorings
- Road crossings over watercourses
- Property in enterprise zones
- Visiting forces
- Minimum rateable value - Unoccupied properties with a rateable value of less than £2,200 are exempt
If your property is no longer entitled to an exemption please tell Revenue Services, stating the date from which the exemption should end and why.
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