§ Mr. David Mitchell
asked the Secretary of State for the Environment whether agricultural derating applies to all farms; if not, upon what criteria exemption from rating is not available; and whether food fish farms are classified as agricultural activities for rating purposes.
§ Mr. Guy Barnett
By virtue of Section 26 of the General Rate Act 1967 agricultural land and buildings are not rateable. The Act also defines agricultural land and buildings but there is some uncertainty at present as to whether or not the definitions include fish farms of any sort and there is a case pending before the Lands Tribunal on this issue.