Exempt buildings

Certain properties are exempt from business rates.

You may not have to pay business rates on:

  • agricultural land and buildings, including fish farms

  • buildings used for the training or welfare of disabled people

  • buildings registered for public religious worship or church halls

There are strict legal requirements for these exemptions.

Agricultural land and buildings

You do not have to pay business rates on agricultural land and buildings, unless they’re used for non-agricultural purposes.

For example, you’ll need to pay business rates if your farm includes a shop, a bed and breakfast or a petting zoo.

Contact your local council to check if your property is exempt from business rates.

Properties used for disabled people

You do not have to pay business rates if the property is being used wholly or in part for the benefit of disabled people.

The council will decide if your property is eligible.

Contact your local council to check if your property is exempt from business rates.

Places of religious worship

You do not need to pay business rates if your property is a certified place of public religious worship. This includes church halls and buildings used to organise worship.

Some parts of a religious premises may fall outside the exemption if they are not being used for religious worship. The Valuation Office Agency (VOA) decides which places of religious worship meet the eligibility criteria for business rates exemptions.

Contact the VOA to check if your property is exempt from business rates.

If you think your property should be exempt

You can report that you think your property should be exempt to the VOA using your business rates valuation account.

If the VOA decides your property is exempt, you will not need to pay business rates on the property again unless your business or premises change.

If your circumstances change

Report changes to make sure you’re paying the right amount and do not get a backdated increase in your bill or overpay.

Contact your local council if:

  • your property becomes empty

  • you get another property

  • you make any changes to your property that would increase its value - for example, extending or renovating it
  • the nature of your business changes or it moves to different premises

If the change means your property is not exempt any more, you’ll usually need to pay your new rate starting from the day your circumstances changed.

If your property is not exempt from business rates

You may be eligible for another type of business rates relief.

For example, if you have a shop on your agricultural property, you may be eligible for:

You may also be eligible if:

Check what other reliefs you may be eligible for.