Exempt properties or lands are not shown in the Rating List and therefore have no liability for Business Rates.
Exempt properties include agricultural land and buildings, fish farms, places of religious worship, open public places such as parks, property used for the disabled and property in enterprise zones.
A more detailed explanation of exempt property classes (PDF)
If your property is used under such circumstances, you should contact the Valuation Office for further information.
The Valuation Office Agency (VOA) is an executive agency of HM Revenue & Customs who compile and maintain the business rating and council tax valuation lists for England and Wales.
