SCHEDULES

SCHEDULE 5 Local Government Finance Act 1988: Amendments

Non-domestic rating

37

1

Schedule 5 (exemptions) shall be amended as follows.

2

In paragraph 7 (agricultural buildings) in each of sub-paragraphs (1)(b) F1..., for “(together with the body)” there shall be substituted “ or are together with the body ”.

3

In paragraph 9 (exemption for fish farms) the following shall be inserted after sub-paragraph (4)—

4A

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

a

are purely ornamental, or

b

are bred, reared or cultivated for exhibition.

4

After paragraph 18 there shall be inserted—

Road crossings over watercourses etc.

18A

1

A hereditament which is occupied (as mentioned in section 65 of this Act) is exempt to the extent that it consists of, or of any of the appurtenances of, a fixed road crossing over an estuary, river or other watercourse.

2

For the purposes of this paragraph, a fixed road crossing means a bridge, viaduct, tunnel or other construction providing a means for road vehicles or pedestrians or both to cross the estuary, river or other watercourse concerned.

3

For the purposes of sub-paragraph (2) above—

a

a bridge may be a fixed road crossing notwithstanding that it is designed so that part of it can be swung, raised or otherwise moved in order to facilitate passage across, above or below it; but

b

the expression “bridge” does not include a floating bridge, that is to say, a ferry operating between fixed chains.

4

The reference in sub-paragraph (1) above to the appurtenances of a fixed road crossing is a reference to—

a

the carriageway and any footway thereof;

b

any building, other than office buildings, used in connection with the crossing; and

c

any machinery, apparatus or works used in connection with the crossing or with any of the items mentioned in paragraphs (a) and (b) above.