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

it is occupied by a body corporate any of whose members are F1or are together with the body the occupiers of the landF2, and

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.

F49

In this paragraph “control” shall be construed in accordance with F5sections 450 and 451 of the Corporation Tax Act 2010.