Exemptions and reliefs for business rates

Reductions in the amount of business rates to which a business is liable are provided through certain specific schemes.

The following list of property types are exempt from being liable for business rates and will not appear on the rating list for the Authority.


  • Farm land and buildings
  • Churches
  • Sewers
  • Public Parks
  • Certain property used for the disabled
  • Property in an Enterprise Zone
  • Moveable moorings
  • Bed and breakfast for up to 6 guests where the premise is mainly residential

Reliefs and reductions

Scope for reducing business rates liability is provided through the schemes listed on the right.