Unoccupied agricultural property
Where an agricultural property becomes vacant, it may be exempt from charge.
This exemption applies to Council Tax, water and sewerage charges.
To qualify for exemption the property must:
- be unoccupied and unfurnished
- be situated on land used for agricultural or pastoral purposes
- have been previously occupied by someone employed on the land as an agricultural worker
This exemption includes woodlands, market gardens, orchards, allotments and lands used for the purpose of poultry farming.