Part 6: Exemptions - Part E: Fish Farming
The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
1.聽聽聽聽聽聽聽聽 General
, as amended by paragraph 37(3) of Schedule 5 to LGHA 1989, details how fish farms may be exempt from rating.聽 As in the case of terrestrial agriculture, the requirements are strict and each element needs to be satisfied before exemption can be granted.
1.1聽聽聽聽聽聽 The Extent of Exemption
Paragraph 9(1) states:
바카라 사이트淎 hereditament is exempt to the extent that it consists of any of the following-
a) land used solely for or in connection with fish farming;
b) buildings (other than dwellings) so used.바카라 사이트�
The phrase 바카라 사이트榯o the extent that바카라 사이트� is a form of words that is common to all the exemption classes within Sch 5.聽 Exemption may now be available to hereditaments used for fish farming within larger hereditaments that are used for other (non-exempt) purposes.聽 Generally, the words should be interpreted in a spatial context, although they can be construed in terms of time.聽 Such a temporal test will only apply where the hereditament qualifies on certain days, but not on others (see also the provisions of ), and also in relation to where exemption falls to be determined 바카라 사이트榓t the end of the day바카라 사이트�.
바카라 사이트楲and바카라 사이트�
In this particular context, 바카라 사이트榣and바카라 사이트�, means any land so used.聽 This is in distinct contrast to the tight definitions applied to 바카라 사이트榓gricultural land바카라 사이트� by paragraph 2 - see paragraph 3 of this Part (above).聽 It may also be taken to include land covered by water and any plant that is not a 바카라 사이트榖uilding바카라 사이트�, eg tanks.
바카라 사이트楤uildings바카라 사이트�
Paragraph 9(3) allows the term 바카라 사이트榖uilding바카라 사이트� to include a separate part of a building.聽 The guidance provided at paragraph 5.1.1 of Part D respect of 바카라 사이트榓gricultural buildings바카라 사이트� should be similarly applied in the context of fish farms.
The buildings used for fish farming do not need to satisfy a 바카라 사이트榯wo hectare rule바카라 사이트� as agricultural livestock buildings are required to do under paragraph 5(4) of Schedule 5.聽 Moreover, they are not subject to the 바카라 사이트榦ccupied together바카라 사이트� and 바카라 사이트榠n connection with바카라 사이트� tests that the more traditional agricultural buildings are required to satisfy.
1.2聽聽聽聽聽聽 바카라 사이트楩ish Farming바카라 사이트� Defined
Paragraph 9(4) provides the following definition:
바카라 사이트�바카라 사이트楩ish farming바카라 사이트� means the breeding or rearing of fish, or the cultivation of shellfish, for the purpose of (or for purposes which include) transferring them to other waters or producing food for human consumption.바카라 사이트�
It should be noted that food production is limited to that intended for human consumption, rather than as animal feed.
inserted by LGHA 1989, imports the following restriction on this definition, viz:
바카라 사이트淏ut an activity does not constitute fish farming if the fish or shellfish are or include fish or shellfish which-
a) are purely ornamental, or
b) are bred, reared or cultivated for exhibition.바카라 사이트�
Accordingly, care needs to be taken to determine the ultimate purposes for which the fish are being bred or reared during the inspection of such premises.
Paragraph 9(5) clarifies the meaning of the term 바카라 사이트榮hellfish바카라 사이트� in the following way:
바카라 사이트�바카라 사이트楽hellfish바카라 사이트� includes crustaceans and molluscs of any description.바카라 사이트�
During a parliamentary debate shortly after LGFA 1988 was passed, the Minister made a statement to the House of Commons that, as this definition includes the phrase 바카라 사이트榤olluscs of any description바카라 사이트�, and as land-based snails are molluscs, then snail farming was also included within this definition.
1.3聽聽聽聽聽聽 The Time Test
Paragraph 9(2) requires a time test to be made, similar to that found in paragraph 8(3) in respect of livestock buildings, viz:
바카라 사이트淚n determining whether land or a building used for or in connection with fish farming is solely so used, no account shall be taken of any time during which it is used in any other way, if that time does not amount to a substantial part of the time during which the land or building is used.바카라 사이트�
The advice given in and paragraph 5.5.5 of Section D.
1.4聽聽聽聽聽聽 The limits of Exemption
Buildings used for the primary marketing operations of killing, gutting, cleaning, packing or freezing should be considered as being within the scope of the words 바카라 사이트渦sed solely for or in connection with fish farming바카라 사이트� in paragraph 9(1)(a) and treated as exempt.
However, buildings used for secondary marketing operations, such as long term cold storage, smoking, filleting and the preparation of fish products, are not considered to be within the 바카라 사이트榰sed solely바카라 사이트�바카라 사이트� requirement and are therefore rateable.聽 For the same reason, any building used as a fish farm shop, or restaurant, or land used as a customers바카라 사이트� car park is rateable.