Agricultural Rates

Agricultural rates, The (English) Agricultural Rates Act, 1896, as amended by the (English) Agricultural Rates Act, 1923, provides that the occupier (including the owner if rated in place of the occupier) of agricultural land shall be liable to one quarter only of the rate in the pound payable in respect of buildings and other hereditaments. These exemptions were preserved by the (English) Rating and Valuation Act, 1925, s. 22, but agricultural land and buildings are now entirely derated, see the (English) Rating and Valuation (Apportionment) Act, 1928, and the Local Government Act, 1929, s. 67.