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Exempt properties

Some types of property do not have to pay business rates and do not appear in the local rating list.

These properties include:

  • agricultural land and buildings
  • fish farms
  • fishing rights
  • places of religious worship
  • 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

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