HC Deb 08 May 1990 vol 172 c102W
Mr. Morley

To ask the Secretary of State for the Environment whether he intends to treat premises used by commercial fishermen in the same way as those of farmers in terms of the levying of uniform business rate.

Mr. Chope

Under the Local Government Act 1988 (which in this respect broadly restated the equivalent provisions of the General Rate Act 1967), agricultural and market gardening land and buildings which are used for the production of food for consumption are exempt from non-domestic rates. However, premises used for ancillary activities including the processing of food, wholesaling and retailing are not exempt. Similarly, fish farms and certain fishing rights are exempt from non-domestic rates. But premises occupied by commercial fishermen, which are commonly used for the processing of the catch or for purposes connected with servicing the fleet, are not exempt.

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