SCHEDULES

SCHEDULE 5 Non-Domestic Rating: Exemption

Fish farms

9

1

A hereditament is exempt to the extent that it consists of any of the following—

a

land used solely for or in connection with fish farming;

b

buildings (other than dwellings) so used.

2

In determining whether land or a building used for or in connection with fish farming is solely so used, no account shall be taken of any time during which it is used in any other way, if that time does not amount to a substantial part of the time during which the land or building is used.

3

“Building” includes a separate part of a building.

4

“Fish farming” means the breeding or rearing of fish, or the cultivation of shellfish, for the purpose of (or for purposes which include) transferring them to other waters or producing food for human consumption.

F14A

But an activity does not constitute fish farming if the fish or shellfish are or include fish or shellfish which—

a

are purely ornamental, or

b

are bred, reared or cultivated for exhibition.

5

“Shellfish” includes crustaceans and molluscs of any description.