Business rates reliefs and exemptions

Exempt buildings

Some properties are exempt from Business rates. The Valuation Office Agency (VOA) decides whether your property is exempt. Business rates is not paid on an exempt property unless your business or premises change.

Properties that are exempt from business rates may include:

Agricultural land and buildings

  • Arable, meadow or pasture ground.
  • Buildings used for agricultural operations to keep and breed livestock.

Fish farms

  • Fishing rights. Where these are exercisable in a fishery regulated by specified legislation.

Places of religious worship

  • The property must belong to the Church of England or the Church of Wales.
  • Properties used for other religions must be certified under the Places of Worship Registration Act 1855.
  • This includes church halls and similar buildings. The use must be in connection with a place of public religious worship.

Trinity House property

  • lighthouses
  • buoys
  • beacons

Sewers and accessories (this does not apply to sewage farms or sewage disposal works)

  • drains
  • sewers
  • manholes
  • ventilating shafts
  • pumps

Property of Drainage Authorities

  • Structures used for controlling or regulating the flow of water into or out of a watercourse on a main river.

Parks (provided they are):

  • under the management of a relevant authority
  • are available for free and unrestricted for use by members of the public

Property used for the disabled

  • properties providing facilities for the welfare and training of disabled persons

Air raid protection works

  • Air raid shelters
  • Bunkers

Swinging Moorings

  • a buoy attached to an anchor which rests underwater

Road crossings over watercourses constructed to allow river crossings such as:

  • bridges
  • viaducts
  • tunnels

Property in Enterprise Zones

The description of the property classes above are in broad terms. To qualify for an exemption, certain conditions within each class are applicable.

Find out more

If you need further details about any of these classes you can contact the business rates team. Provide as much information as possible and email our business rates team.

For more information on exempt properties see:

Some unoccupied and partly empty properties are also exempt from business rates. For details see: