SCHEDULES
SCHEDULE 5 Non-Domestic Rating: Exemption
Agricultural premises
7
1
A building is an agricultural building if it is not a dwelling and—
a
it is used in connection with agricultural operations carried on on agricultural land, and
b
c
the members who are occupiers of the land together have control of the body.
2
A building is also an agricultural building if it is not a dwelling and—
a
it is used in connection with the operations carried on in a building which, or buildings each of which, is used for the keeping or breeding of livestock and is an agricultural building by virtue of paragraph 5 above, and
b
sub-paragraph (3), (4) or (5) below applies as regards the building first mentioned in this sub-paragraph (the building in question).
F33
This sub-paragraph applies if—
a
the building in question is occupied by a body corporate any of whose members are, or are together with the body, the occupiers of the building or buildings mentioned in sub-paragraph (2)(a) above, and
b
the members who are occupiers of the land together have control of the body.
4
This sub-paragraph applies if the building in question, and the building or buildings mentioned in sub-paragraph (2)(a) above, are occupied by the same persons.
5
This sub-paragraph applies if the building in question is occupied by individuals each of whom is appointed by the occupiers of the building or buildings mentioned in sub-paragraph (2)(a) above to manage the use of the building in question and is—
a
an occupier of part of the building, or of part of one of the buildings, mentioned in sub-paragraph (2)(a) above, or
b
a member of the board of directors or other governing body of a person who is both a body corporate and an occupier of the building or buildings mentioned in sub-paragraph (2)(a) above.
6
Sub-paragraph (1) above does not apply unless the use there mentioned, or that use together with the use mentioned in sub-paragraph (2) above, is its sole use.
7
Sub-paragraph (2) above does not apply unless the use there mentioned, or that use together with the use mentioned in sub-paragraph (1) above, is its sole use.
8
Sub-paragraph (4) or (5) above does not apply unless the number of occupiers of the building or buildings mentioned in sub-paragraph (2)(a) above is less than 25.
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In this paragraph “control” shall be construed in accordance with F5sections 450 and 451 of the Corporation Tax Act 2010.