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Rateable value and agricultural land.
Agricultural land itself is exempt from business rates.
Some buildings on agricultural land are not exempt from business rates or council tax. Examples of this include:
- A riding stables operating from a farm will be valued for business rates
- A farm shop will be valued for business rates, just like any other shop
- Holiday cottages that are available to let for 140 days or more a year will be valued for business rates as self-catering accommodation.
A farmhouse will be valued for council tax if it is used as a sole or main residence.