Action 31
"To help those farmers who want to cut costs and
generate income through contracting out services or working
within a co-operative, the Scottish Executive is
considering extending the agricultural rates exemption to
farm buildings used for machinery rings, contract and share
farming enterprises."
Progress
From 1 April 2003 the Scottish Executive extended the
agricultural exemption from non domestic rates to certain
farm buildings used for machinery rings and share farming
enterprises. Further information about this new rate relief
can be accessed by the following links:
- Local Government in Scotland Act
2003, Part 5 Section 31 Derating of certain buildings
used in connection with agricultural operations.
http://www.hmso.gov.uk/legislation/scotland/acts2003/30001--f.htm
- Explanatory Notes to the Local
Government in Scotland Act 2003, Part 5 Section 31
Derating of certain buildings used in connection with
agricultural operations.
http://www.scotland-legislation.hmso.gov.uk/legislation/scotland/en2003/2003en01.htm
Action 31 complete.
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